2023 (4) TMI 429

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..... e Hon ble Bombay High Court in the case of HINDALCO INDUSTRIES LIMITED VERSUS THE UNION OF INDIA, CUSTOMS, EXCISE AND SERVICE TAX APPELLATE TRIBUNAL, THE COMMISSIONER OF CENTRAL EXCISE [ 2014 (12) TMI 657 - BOMBAY HIGH COURT] . The said decision was maintained by the Hon ble Apex Court in UNION OF INDIA VERSUS HINDALCO INDUSTRIES LIMITED [ 2019 (3) TMI 1933 - SC ORDER] by dismissing the appeal filed by the Department. In view thereof, the demand of duty cannot sustain. Appeal allowed.
MS. SULEKHA BEEVI C.S., MEMBER (JUDICIAL) AND MR. M. AJIT KUMAR, MEMBER (TECHNICAL) Shri M.N. Bharathi, Advocate - For the Appellant Ms. G. Anandalakshmi, Superintendent (A.R) - For the Respondent ORDER The issue involved in this appeal is whether the s .....

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..... scrap generated in the factory. 3. Further the scrap generated during the course of manufacture of wind mill components on account of M/s.Suzlon was also cleared by the appellants without payment of duty and no accounts were available. 4. The appellants had also done job work for M/s.Thermax, Pune and the scrap generated for works undertaken for Thermax was also cleared by them without payment of duty. The appellant did not maintain details of the scrap generated. Show cause notice dated 01.04.2011 was issued to the appellants proposing to demand duty along with interest and for imposing penalty. After due process of law, the original authority confirmed the demand for the period 2005-06 to 2009-10 along with interest and imposed penalty. .....

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..... against such order of the Larger Bench before the Hon'ble High Court of Bombay. As per the decision reported in 2015 (315) ELT 10 (Bom.), the High Court held that the decision of the Hon'ble Supreme Court in the case of Grasim Industries Ltd. - 2011 (273) ELT 10 (SC) had analysed the very same issue after discussing Section 2(d) and 2(f) of the Central Excise Act, 1944 and held following the Apex Court decision that no excise duty is leviable on the scrap generated in the course of manufacture. The department preferred an appeal against the judgement passed by the Hon'ble High Court of Bombay before the Supreme Court. The appeal was dismissed by the Hon'ble Supreme Court upholding the decision of the High Court of Bombay as reported in UOI .....

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