CRI PUMPS PVT. LTD. Vs. CC

JUDGEMENT

(1.) THE appellant is a Small Scale Unit engaged in the manufacture of branded goods also. It pays duty on the branded goods, since the same are excluded from the purview of exemption (Notification No. 8/99 -CE dated 28.2.1999). Appellant was availing of Modvat Credit in respect of inputs procured for the purpose of manufacture of branded goods. In the present proceedings duty demand has been raised on the waste and scrap and other un -branded goods manufactured by the appellant. "

(2.) THE contention of the appellant is that waste and scrap arising during the manufacture of branded goods are also specified goods for the purpose of SSI exemption as they are not branded products. It is also the contention that denial of Modvat Credit on the unbranded. goods is not justifiable. The learned Counsel for the appellant relied on the decision of the Tribunal in the case of Intertec v. CCE Ghaziabad reported in in support of his contention.

(3.) IN view of what is stated above, the impugned order is set aside and the appeal is allowed.