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TMI Blog2019 (11) TMI 1159X X X X Extracts X X X X X X X X Extracts X X X X ..... 9/CX dt. 28.10.2009 - whether waste scrap arising out during the manufacture of wire cables is excisable or not? - HELD THAT:- The appellant is manufacturing enameled wires and cables and during the course of manufacturing, such waste scrap arise - the waste scrap of wire cables is not a manufactured product, accordingly, waste and scrap are not goods and are not dutiable. In the decision of Hon b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the case are that the appellant is engaged in the manufacturing of insulated wire and cables and paying the duty thereon and also availing Cenvat credit on inputs/input services. An audit was conducted in their factory premises in March 2010 for the financial year 2008-09 and 2009-10, wherein it was pointed out that the appellant was not paying the central excise duty on removal of end cutting of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f the appellant submits that in their own case, the Commissioner (Adjudication) himself has dropped the demand vide Order-in-Original No. 42-43/2010(CE)- Commr dt. 26.10.2010. Further, in another case of the appellant, the ld. Commissioner (Appeals) vide Order-in-Appeal No. 245/CE/Appl- II/Delhi/2016 dt. 28.02.2016 has dropped the demand against the appellant. The ld. Counsel further submits that ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... appellants own case vide order dt. 26.10.2010, the waste scrap of wire cables is not a manufactured product, accordingly, waste and scrap are not goods and are not dutiable. We further find that in the decision of Hon ble Bombay High Court in the case of Hindalco Industries Ltd 2015 (315) ELT 10 (Bom.), the waste and scrap, arising during the course of manufacture of final product, is not dutiabl ..... X X X X Extracts X X X X X X X X Extracts X X X X
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