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Siv Industries Ltd. vs Cce on 22 September, 2004 cites

Shri Rajeev Mardia And M/S. Mardia Steel ... vs Commissioner Of Central Excise, Indore on 14 March, 2001

and that the appellants have not filed any declaration under Rule 173B of the CE Rules, 1944. The learned JDR, in the face of the above statement recorded from two senior officers of the appellants, submitted that the impugned order is perfectly in order and the appeal is devoid of merits. He, therefore, prayed for rejection of the appeal. While winding up his arguments, he pressed into service the decision of the North Regional Bench in the case of Ranjeev Steel Ltd. v. CCE, Chandigarh, 2003 (154) ELT 450 wherein it is held that waste and scrap arising out of mechanical working of iron or steel are liable to duty, and not waste and scrap as a result of wear and tear of ingots mould.
Customs, Excise and Gold Tribunal - Delhi Cites 2 - Cited by 26 - Full Document

M/S. Punjab Concast Steels vs Cce Chandigarh on 16 February, 2001

Similar view has been taken in the case of Rajeev Steels Ltd. v. CCE, Chandigarh, 2003 (154) ELT 450, relied upon by the Revenue. Therefore, the issue with regard to dutiability of scrap generated by manufacture or mechanical working of iron or steel, is no longer res Integra by the decisions cited supra. We have held above that going by the evidence on record/ including the statement of the two senior officers of the appellants, who have given a detailed account of the existence of the three workshops and the machines installed therein, as noted above, the waste emerged was as a result of mechanical working on the virgin metals valued at Rs. 3.34 crores.
Customs, Excise and Gold Tribunal - Delhi Cites 0 - Cited by 5 - Full Document
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