2017 (5) TMI 1374

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.... Shri D. K. Deb, Assistant Commissioner (AR), for Respondent ORDER The issue in this appeal is, whether the appellant-assessee engaged in the manufacture of Sugar & Molasses who are also using Brass Tubes in Boilers, and after usage over a period of time cleared such used Brass Tubes to their job worker for remaking or conversion into new Brass Tubes and subsequently the job worker pursua....

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....enalty at the applicable rate as applicable from time to time. Thus partly relief was given as Rule 3 (5A) of the Cenvat Credit Rules, 2004 was introduced vide Notification No. 27/2005-CE (NT) dated 16th of May, 2005, wherein it was provided that manufacturer shall on removal of waste and scrap of capital goods, reverse duty on the transaction value, as per the rates applicable, at the time of rem....