2015 (2) TMI 1007

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....Adv. JUDGEMENT Heard both sides. 2. The Revenue has filed this appeal against the impugned order passed by the Commissioner (Appeals). 3. The brief facts of the case are that the respondent is engaged in the manufacture of cement clinker and cement. During the course of packing of cement, certain quantity of HDPE bags, rendered unfit, are cleared as scrap. As per ER-1 returns, during t....

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....Tribunal in the case of Modernova Plastyles Pvt. Ltd. vs CCE, Raigad reported in 2008 (232) ELT 29 (Tri-LB). Hence this appeal by the Revenue. 4. The learned AR appearing for the Revenue reiterated the findings of the adjudicating authority and submitted that the waste and scrap emerging from the inputs, on which credit has been availed, was cleared without payment of duty in contravention of R....