2014 (5) TMI 1096

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....AR), for the Appellant. Shri Prasad Paranjape, Advocate, for the Respondent. ORDER Revenue is in appeals against the impugned order wherein the refund claims filed by the respondent have been sanctioned by the learned Commissioner (Appeals). 2. Brief facts of the case are that the respondents are engaged in the manufacture of various types of cast articles/castings. The respondent....

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.... also held by the learned Commissioner (Appeals) that the amount of duty paid on scrap has been shown in the balance sheet as receivable from the departments and to that effect, the respondent have produced the C.A. certificate. It is also observed by the Commissioner (Appeals) that the Revenue has not controverted with any evidence that the amount has not been shown as receivable from the departm....

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.... duty paid on scrap has not been passed on to the buyers. In these circumstances, he submits that the respondents are entitled for the refund claim. 6. Considered the submissions made by both the sides. 7. On merit, I find that in the respondents own case (supra) this Tribunal has held that the respondents are not required to pay duty on the waste and scrap generated at the job wor....