2005 (2) TMI 414

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..... 02. The department proceeded to recover the duty on Worn out Machinery, which had been cleared by the assessee as scrap, on the ground that they are waste and scrap generated during the manufacture of goods and can be categorized as metal goods in terms of the Chapter Note which states that "metal waste and scrap from the manufacture or mechanical working of metals and metal goods definitely not u .....

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..... g 7204.90 of Central Excise Act. 3. The learned Counsel submits that for considering the matter to be waste and scrap, it has to arise during the course of manufacture or mechanical working of the metal and metal parts. It is his submission that worn out machinery could not come within the ambit of the definition of Note 8(a) of Chapter XV. The assessee is manufacturer of Kraft Paper and no mech .....

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