2007 (10) TMI 68

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....three Orders-in-Original Nos. 54/2004 dated 8-11-2004 and 50 & 51 /2004 both dated 7-2-2005 passed by the Additional/Assistant Commissioner of Central Excise, Mangalore. The Commissioner (Appeals) has noted that the assessee, after fully utilizing the Capital Goods and after its life was exhausted, removed the same as waste and scrap. The Revenue proceeded to recover the Cenvat credit utilized on ....

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....e judgments. 3. The learned JDR produced a copy of a contra order in the case of Indian Aluminium Co. Ltd. v. CCE, Bhubaneswar -II - 2004 (170) E.L.T. 31 (Tri.- Kolkata). He submits that the Indian Aluminium case is rendered by the Kolkata bench and it should be applied. In that case empty drums were removed, which were considered as waste and scrap and they were directed to reverse the credit.....