2012 (10) TMI 930

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..... Shri R.K. Verma, DR, for the Respondent. ORDER The appellant are manufacturer of electrical insulators. In the course of manufacture of electrical insulators among other waste and scrap, the waste in the form of used fire brick and asbestos sheet waste arises. The point of dispute in this case is as to whether used fire brick and broken asbestos sheets cleared as waste and scrap from th....

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....ispute i.e. from 1-10-2001 to 31-3-2003, there was no provision in the Cenvat Credit Rules, that Cenvat credit availed capital goods cleared from the factory as waste and scrap would attract duty, that such a provision came with effect from 16-5-2005 only while period of dispute is prior to 16-5-2005 and that in view of this, the impugned order is not correct. 4. Shri R.K. Verma, learned AR, fo....