https://www.taxtmi.com/caselaws?id=77409 Scrap falling under Chapter 72 and used in the manufacture of submersible pumps was covered by the relevant exemption notifications, and the portion used in making castings for eligible captive consumption also qualified for exemption. On that basis, the duty demand on the entire quantity of scrap was held unsustainable and set aside. Since duty had later been paid on the scrap, consequential refund was held to follow, and because the payment had been made through utilisation of Cenvat credit, the refund was directed through the Cenvat credit route. en-us Wed, 20 Jan 2010 00:00:00 +0530 Mon, 13 Sep 2010 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=77409 Scrap falling under Chapter 72 and used in the manufacture of submersible pumps was covered by the relevant exemption notifications, and the portion used in making castings for eligible captive consumption also qualified for exemption. On that basis, the duty demand on the entire quantity of scrap was held unsustainable and set aside. Since duty had later been paid on the scrap, consequential refund was held to follow, and because the payment had been made through utilisation of Cenvat credit, the refund was directed through the Cenvat credit route. Case-Laws Central Excise Wed, 20 Jan 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=77409