2017 (3) TMI 1286

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....ri. Jeevan J. Neeralgi, Adv.)   Respondent: (By Sri Rajesh Chander Kumar, Adv.)   JUDGMENT JAYANT PATEL, J The appellant - Revenue has preferred the present appeals against the order passed by the Tribunal dated 19.1.2016 by contending inter alia that the scrap which has been cleared without payment of duty was liable for duty and the questions of law are raised thereon. 2....

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....of imagination be considered as clearance of inputs or capital goods as such. When there is no clearance of inputs or capital goods as such, question of reversal of CENVAT credit availed on such items does not arise. We find that this matter is now settled by the Apex Court in the case of Grasim Industries Ltd. (supra) and followed by the Tribunal in the case of CEAT Ltd (supra), Precot Industries....

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....n scrap arise, has no contribution or effect on the process of manufacturing of the cement, which is excisable end product, as since welding electrodes, mild steel, cutting tools, M.S. Angles, M.S. Channels, M.S. Beams etc. which are used in the process of repair and maintenance are not raw material used in the process of manufacturing of the cement, which is the end product. The issue of getting ....