2011 (7) TMI 603

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....Bhaskar, SDR Per Ashok Jindal : The assessee as well as Revenue has filed an appeal against the impugned order wherein the Commissioner (Appeals) has confirmed the demand for the period 2001 to 20th June 2003 where Show Cause Notice has been issued on 27.5.2004 holding that there is no suppression of facts and dropped the penalty only.  Revenue is in appeal against dropping the mandat....

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....on.  Accordingly, Show Cause Notice was issued on 27.5.2004.  The Show Cause Notice was adjudicated, demands were confirmed by the adjudicating authority along with interest and mandatory penalty under Section 11AC of the Act.  In appeal, the Commissioner (Appeals) holding that there is no suppression but confirmed the demand and dropped the penalty. Aggrieved for the said order, bo....

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....ence, demand is not sustainable.  To support of this contention in the case Tamil Nadu Housing Board Vs. CCE Madras reported in 1994 (74) ELT 9 (SC) on merits she submits that in their own case this Tribunal has already held that the assessee is entitled to take credit utilised Cenvat credit on clearance of waste and scrap generated during manufacturing by job work material through the decisi....