2017 (11) TMI 1382

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.... ORDER Per: Ashok Jindal The appellant is in appeal against the impugned order wherein Cenvat credit has been denied to the appellant on the inputs sent to the Job Workers and have not been received back in 180 days. 2. The facts of the case are that the appellant is manufacturing refrigerator equipments and sending the inputs to the job-workers for processing. After processing, the appellant ....

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....d the same has not been disputed by the Revenue. In that circumstance, the waste arisen at the end of the job workers and the inputs contained in that, the appellant is not required to reverse the Cenvat credit in the light of the decision of this Tribunal in the case of Mahindra Hinoday Industries Limited vs. CCE, Pune - 2014 (308) ELT 555 (Tri. Mumbai). Therefore, he prays that the impugned orde....

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....nt is not required to reverse Cenvat credit, in the light of the decision of Mahindra Hinoday Industries Limited (supra), wherein this Tribunal observed as under:- "7. I find that the CBEC Circular has clarified that input contained in any waste and scrap generated during the course of manufacturing of final product is admissible. Therefore, it is immaterial if the scrap has been generated at the....