2014 (1) TMI 1785

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.... Respondent. ORDER Appellant is engaged in the manufacture of aerated waters and is availing credit of duty paid on inputs and capital goods. Some of the corrugated boxes which were damaged during the process of packing of their final products were cleared as scrap without payment of duty during the period from April, 2004 to February, 2005. Taking a view that assessee should have paid duty on t....

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.... facts of this case. 3. I have considered the submissions and I find that the decision in the case of VVF Ltd. (supra) is applicable to the facts of this case. Para 5 of the decision is relevant and is reproduced below : "5. After hearing the learned DR, we agree with the learned advocate on merits as also on the point of limitation. Admittedly, such waste paper and plastic has emerged....