2018 (10) TMI 1545

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....espondent ORDER Per: Archana Wadhwa After rejecting the request for adjournment made by the learned counsel for the respondent, I proceed to decide the Revenue's appeal inasmuch as a short issue covered by the earlier decision of the Tribunal in the same assessee's case is involved. 2. After hearing learned AR, I find that the respondents are engaged in the manufacture of Precision Pipes/Tu....

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.... following the precedent decision of the Tribunal in the same assessee's case, he set aside the demand. Another part of the demand which stands set aside by the Commissioner (Appeals) is in respect of denial of Cenvat Credit on welding electrodes used in the factory for repair and maintenance of capital goods/machinery. Here also he has relied upon the earlier decision of the Tribunal in the same....

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....arance from their respective factories had been mentioned. The Department seeks to re-calculate this duty on the basis of the scrap value of the end cuttings, as mentioned in the depot invoices and restrict the Cenvat credit to that amount. In our view this stand of the Department is not correct in view of the Apex court's judgment in the case of Commissioner of Central Excise & Customs vs. MDS Sw....

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.... order is not sustainable as far as denial of cenvat credit on end cuttings/scrap of precision pipes/tubes is concerned. The questions of application of interest and penal provisions are rendered redundant in the event of admissibility of cenvat credit." 5. Revenue is not denying the fact that the issue is covered by the earlier order of the Tribunal in the same assessee's case but submits the v....