2018 (5) TMI 180

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....tive Per: Dr D.M. Misra, Heard both sides. 2. This appeal is filed against OIA-AHM-EXCUS-001-APP-047-2015-16 dt  28/12/2015 passed by the Commissioner of Central Excise (Appeals) -AHMEDABAD-I. 3. The Ld Consultant, Shri N K Tiwari, for the appellant limiting his argument to denial of credit of Rs. 39,711/- and demand of duty of Rs. 1,12,877/- on alleged clearance of scrap, submits....

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....e amount relates to other miscellaneous items and fly ash on which credit has not been availed by them. He submits that the demand is also barred by limitation in as much as the said issue was raised in the eelier audit team and no demand notice was issued. He submits that Rs. 27,237/- pertains to the normal period on clearance of metal scrap,  the appellants are willing to discharge the duty....

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....relating to clearance of waste and scrap of capital goods is concerned, I find that the appellant has accepted an amount of Rs. 27,877/- pertains to metal scrap arising out of capital goods on which credit availed. However, in relation balance amount of credit they vehemently claimed that it pertains to clearance of fly ash and other scrap being not arose out of discarding the capital goods on whi....