2004 (7) TMI 159

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..... - Heard both sides and considered the issue, it is found - (A) The issue is demand of excise duty on scrap generated in the Sugar Mills while repairing the damaged machinery which was declared in the classification declaration and was sold as metal workshop scrap. On directives of the Range Superintendent, they paid duty of Rs. 82,878/- on such scrap. They received a notice dated 9-9-98; were co .....

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..... proved on scrap emerging from the repairs in the workshop of the Sugar Mill. (C) We therefore do not follow Budhawal Co-op. Sugar Mills Ltd., 2002 (141) E.L.T. 490 (T) relied by the ld. DR wherein Tribunal had held such scrap to be dutiable. That decision was given before the Apex Court's decision in case of Ahmedabad Electricity Co. Ltd. (supra) was arrived at stipulating the test for levy of du .....

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