TaxTMI 
TaxTMI 
2017 (3) TMI 1080
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....R.) for the Respondent Per Mr. Anil Choudhary The Appellant, M/s Deewan Reclaim Rubber, is in Appeal against Order-in-AppeaI No.GZB/EXCUS/000/APP/227/14-15 dated 28/11/2014 passed by the Commissioner (Appeals), Central Excise, Customs, Meerut-II (Noida Zone). 2. The issues in this appeal filed by the appellant assessee are as follows :- (i) Whether the appellant is entitled to Cenvat credit o....
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....vident from the goods received note, and the weighment slips at Ghaziabad. Further, it is the admitted case of the Revenue that the appellants have got only one manufacturing unit and head office at Meerut. Under such facts and circumstances, it is held that the appellant is entitled to take Cenvat credit of Rs. 89,854/-. 5. So far as the duty demanded on removal of iron and brass scrap, which ar....
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....ste which arises during the course of manufacture and is capable of being sold for a consideration would be excisable goods and chargeable to excise duty. I find that the issue is no longer res-integra and the said Explanations have been considered by the Hon'ble Supreme Court in the case of DSCL Vs. Union of India, wherein it has been held that waste and scrap generated in course of manufactu....
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....ght and no mala-fide was on the part of the appellant. The credit was anyway available after few months in the next financial year, Accordingly, only the liability for interest survives, no penalty is excisable on the appellant. Moreover, the reversal of substantial amount of Rs. 74,833/- out of Rs. 85,667/- also shows that the appellant became aware of the mistake, on being so pointed out by the ....