2017 (11) TMI 1445

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....espondent. ORDER Per: B. Ravichandran The appeal is against order dated 19.01.2016 of Commissioner of Central Excise, Jaipur. The appellants are engaged in the manufacture of various castings and high chrome grinding media balls liable to central excise duty. They were availing cenvat credit on inputs in terms of Cenvat Credit Rules, 2004. The dispute in the present case is relating to the elig....

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....appropriate duty. They are using the same for further process and cleared the product as grinding media balls on payment of duty. They have submitted Chartered Engineer's certificate regarding the processes undertaken by them. 3. The contention of the Revenue is that the rejected goods are received and the same rejected goods are removed, is not factually correct. Even otherwise, it is submitted ....

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....s procured duty paid grinding media balls, which are either defective or rejected. It is the case of the appellant that they did undertake processes like melting and re-making and as such, the finished goods were cleared after complying with the provisions of Central Excise Rules with full discharge of duty. This being the admitted position, there is no question of violation of Cenvat Credit Rules....

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....idered the basic issue regarding payment of duty on final products and the processes undertaken by the appellant. In this connection, we refer to the decisions of the Hon'ble Bombay High Court in the case of CCE, Pune Vs. Ajinkya Enterprises - 2012 (7) TMI 141 - Bombay High Court and the decision of the Tribunal in M/s. Exide Industries Ltd. Vs. CCE & ST, Delhi-III - 2016 (2) TMI 591 -CESTAT-New D....