2017 (6) TMI 1065

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....llant are engaged in the manufacture of excisable goods falling under Chapters 52, 54 & 55 of  Central Excise Tariff Act, 1985. They are availing  modvat credit of duty on capital goods since 1994. During the period 1st April, 2004 to 8th July 2004, they cleared scrap of machinery and machinery parts without payment of duty.  The case of the department is that the removal of scrap c....

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....2004 (168) E.L.T. 310 (Bom.) (iii)   GNFC Ltd. Vs. Union of India    2007 (214) E.L.T. 18 (Guj.) 4.  I have carefully considered the submissions made by both sides and perused the records.  I find that the same issue, in the appellant's own case, has been decided by this Tribunal vide order dt.4.11.2016.  The relevant finding of the said order is reproduced bel....