9911796707
TMI Blog2000 (7) TMI 173X X X X Extracts X X X X X X X X Extracts X X X X ..... cants/appellants submits that they are engaged in the manufacture of machinery and machinery parts and were, during the relevant period for the purposes of the said parts, availing the benefit of Notification No. 1/93-C.E., dated 28-2-1993, as amended. He submits that during the course of manufacture, waste and scrap of copper arose which were cleared by them on payment of duty by classifying the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e benefit provided by the notification subject to the condition that during that financial year, the assessee cannot opt back for small scale exemption and cannot avail the benefit of notification in respect of subsequent clearances. On this basis, demand of duty of Rs. 5,68,335.03 was confirmed against them by the authorities below and penalty of Rs. 1,000/- was also imposed. 2. Shri Biswas sub ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... exemption in respect of subsequent clearance of waste and scrap and not in respect of clearance of other products. For the above submissions, he relies on the Tribunal's decision in the case of Kamrup Industrial Gases Ltd. v. C.C.E., Allahabad - 2000 (117) E.L.T. 734 (T). 3. We have heard Shri V.K. Chaturvedi, learned SDR for the Revenue who reiterates the reasoning of the authorities below and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... part of the financial year in respect of the same product. The said clause does not debar from availing exemption in respect of some of the product and not claiming exemption in respect of some other product. In the instant case, we find that appellants were availing benefit of small scale exemption in respect of machinery parts throughout the year and they never opted for payment of duty in resp ..... X X X X Extracts X X X X X X X X Extracts X X X X
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