2012 (11) TMI 245

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....ent Rep by: Shri Sanjay Jain, DR Per: Ajit Bharihoke: This is an application seeking waiver of condition of pre-deposit of the duty demand of Rs. 10,71,925/- with interest and equal amount of penalty. 2. Briefly stated facts relevant for the disposal of this application is that the appellant is engaged in manufacture of slide fasteners (metallic and non-metallic), Chain and Sliders subjec....

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....pay duty at the time of removal of aforesaid scrap and waste. Accordingly, show cause notice was issued to the appellant for demand of excise duty to the tune of Rs. 19,62,854/-. Show cause notice was adjudicated by the Jurisdictional Additional Commissioner who vide order-in-original confirmed the duty demand to the tune of Rs. 10,71,925/- with applicable interest and equal amount of penalty. The....

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....ssee for reuse, he shall be entitled to benefit of this Rule and Rule 57F (4) would not be applicable. Learned counsel submits that otherwise also, even if the logic of the Additional Commissioner and Commissioner (Appeals) is accepted, then the job worker would have been entitled to avail Cenvat credit of the duty paid by him and the appellant would also be entitled to Cenvat credit of duty paid ....

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.... processed, to a job worker for further processing, testing, repair, re-conditioning and manufacture of intermediate goods necessary for the manufacture of final product. Learned counsel has contended that the aforesaid Rule is of no avail of the appellant because the material transferred to job worker was neither the inputs nor partially processed inputs, it was only the waste and scrap. It is co....