COMMISSIONER OF CENTRAL EXCISE Vs. AMADALAVALASA CO-OPERATIVE

JUDGEMENT

(1.) This Revenue appeal arises from Order -in -Appeal No. 63/2002 dtd. 30.9.2002. The Ld. Commissioner after due consideration of the matter has come to conclusion that waste and scrap generated by dismantling of worn out machinery previously installed in the appellant's factory does not come within the definition of the term "manufacture" appearing under Section 2(f) of the Act as well as the provisions of Section Note 8(a) of Section XV of the Schedule of the CETA. The finding relied by the Commissioner from Para 6 to 10 is reproduced herein below:

(2.) We have heard both sides in the matter.

(3.) Ld. DR re -iterated the grounds of appeal and submitted that the waste and scrap in the form of old scrap machinery fall under Chapter sub -heading No. 7204.90 of the CETA.