2015 (10) TMI 1781

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....ner (AR), for the Appellant. Ms. Anjali Hirawat, Advocate, for the Respondent. ORDER 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 manufacturing and packing of cemen....

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....m the parts of conveyor belt attached with the machine, used as capital goods, as per the provisions of Section 3(5A) of the Cenvat Credit Rules. The adjudicating authority has also confirmed duty on grinding scrap (media balls) cleared without payment of duty on the ground that the grinding media scrap in the factory has arisen from the machine or their parts and as per Section 3(5A) of the Cenva....

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....d that the waste and scrap of HDPE bags has not arisen during the manufacturing process and, therefore, there cannot be any duty liability on removal of such waste and scrap. The learned counsel further submitted that the PP wrapper is not used for packing the final product and is an outer packing in which HDPE bags are received and that the cement is packed in HDPE bags. The learned counsel has a....