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and appellate tribunal.

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Whether the metal scrap o waste generated whilst repairing of worn out machineries or parts of cement manufacturing plant amounts to manufacture, and thereby, is excisable to excise duty. ?=the metal scrap and waste arising out of the repair and maintenance work of the machinery used in manufacturing of cement, by no stretch of imagination, can be treated as a subsidiary product to the cement which is the main product. The metal scrap and waste arise only when the assessee undertakes repairing and maintenance work of the capital goods and, therefore, do not arise regularly and continuously in the course of a manufacturing business of cement.

REPORTABLE IN THE SUPREME COURT OF INDIA CIVIL APPELLATE JURISDICTION CIVIL APPEAL NO. 7453 OF 2008 M/s. Grasim Industries Ltd. ………….. Appellant versus Union of India ………..Respondent J U D G M E N T H.L. Dattu, J. 1) This appeal is directed against the Judgment and Order dated 31.07.2008 of the High Court of … Continue reading

whether laminated panels of particle and medium density fiber board should be classified under sub- heading no. 4406.90 and 4407.90 or under sub- heading no. 4408.90. The appellant alleged that the product manufactured by the respondent herein was classifiable under sub heading 4408.90. For this purpose the appellant relied on Chapter Note 5 of Chapter 44 of the Central Excise Tariff Act, 1985 (hereinafter referred to as `the Act’) which reads as under:- “For the purposes of heading No. 44.08, the expression “similar laminated wood” includes blockboard, laminboard and battenboard, in which the core is thick and composed of blocks, laths or battens of wood glued or otherwise joined together and surfaced with the outer plies and also panels in which the wooden core is replaced by other materials such as a layer or layers of particle board, fiberboard, wood waste glued or otherwise joined together, asbestos or cork”.

1 REPORTABLE IN THE SUPREME COURT OF INDIA CIVIL APPELLATE JURISDICTION CIVIL APPEAL NO.4462 OF 2003 COMMNR. OF CENTRAL EXCISE, NOIDA …..Appellant. Versus M/S. KITPLY INDUSTRIES LTD. …..Respondent WITH CIVIL APPEAL NO.9736 OF 2003 J U D G M E N T ANIL R. DAVE, J. 1. The present appeals arise out of the judgments … Continue reading

These appeals arise out of Judgment and Order passed by the Customs, Excise and Gold (Control) Appellate Tribunal, New Delhi Bench [for short “CEGAT”] on 02.08.2002 whereby the Tribunal had allowed the appeals filed by the respondents holding that the respondents were not guilty of clandestine removal of excisable goods and also that the goods of

REPORTABLE IN THE SUPREME COURT OF INDIA CIVIL APPELLATE JURISDICTION CIVIL APPEAL NOS. 4500-4502 OF 2003 Commissioner of Central Excise, Mumbai …. Appellant Versus M/s. Kalvert Foods India Pvt. Ltd. & Ors. …. Respondents JUDGMENT Dr. MUKUNDAKAM SHARMA, J. 1. These appeals arise out of Judgment and Order passed by the Customs, Excise and Gold … Continue reading

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