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i n t h e h i g h c o u r t o f j u d i c a t u r e f o r r a j a s t h a n（我n t h e h g h c o u r t o f j d f i c t u r e o r r j s t h n）.doc

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AIT-2008-265-HCIN THE HIGH COURT OF JUDICATURE FOR RAJASTHAN AT JODHPUR CENTRAL EXCISE APPEAL No. 60 of 2006 UNION OF INDIAVersusM/S GRASIM INDUSTRIES LTD. ANR. Date of Judgment : 31st July, 2008 Coram: N P GUPTA,J. and KISHAN SWAROOP CHAUDHARI,J. Mr. RISHABH SANCHETI for Mr. VK MATHUR, for the appellant / petitionerMr. RAMIT MEHTA, for the respondent AIT Head Note: the learned Tribunal was not right in law in dropping the demand, and penalty, on the clearance of waste and scrap arising out of cutting of M.S. Sheet Plates etc. in their workshop, as well as in the plant, for making them of required size and specification, for their own use in the factory, viz. for repair and maintenance of the plant and machinery. (Para 27) J U D G M E N T PER NP GUPTA, J. 1. This appeal has been filed by the Revenue against the judgment of the learned Tribunal dated 9.8.2005, allowing the appeal of the assessee, and setting aside the demand of Rs.4,75,335/-, as demanded by the Revenue in respect of the scrap, so also the penalties. 2. Necessary facts are, that the assessee is engaged in manufacture of white cement. The officers of the Central Excise Range Jodhpur, while conducting surprise inspection on 30.10.1999 noticed, that the assessee had cleared various types of waste and scrap without payment of duty on the private invoices (other than those issued under Rule 52A) during the period October, 1995 to July 1999. Accordingly show cause notice was issued, demanding duty on scrap, calling upon the assessee to show cause, as to why the duty may not be recovered, and interest, and penalty etc. may not be imposed. The statement of the Vice President Shri P.K. Jain were recorded on 8.4.1999 under Section 14(2) of the Central Excise Act, 1944, and he stated that various types of scrap viz. M.S. Scrap, Conveyer scrap, scrap of Wooden Boxes, Cartoons scrap, Bearing scrap, Cement bags scrap etc. had arisen in their factory, and that said scrap had