2019 (8) TMI 378

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... Gohil, Superintendent (AR) for the Respondent ORDER RAMESH NAIR : The brief facts of the case are that appellant are engaged in the manufacture of sugar. From time to time during wear and tear of plant/ machinery some scrap generated which are cleared without payment of duty under the cover of sale invoices. The case of the department is that, the waste and scrap generated during repair ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... (a) Shree Khedut Sahakari Khand Udyog Mandli Limited & Shree Chalthan Vibhag Khand Udyog Sahakari Mandli Limited vs. CCE & ST, Surat - 2019 (7) TMI 53 - CESTAT AHMEDABAD. (b) Shree Khedut Sahakari Khand Udyog Mandli Limited vs. CCE & ST, Surat - 2017 (11) TMI 1000 - CESTAT AHMEDABAD. (c) Shree Sahakari Khand Udyog Mandli Limited vs. CCE & ST, Daman - 2017 (11) TMI 760 - CESTA....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....vide order No. A/13261/2017 dated 16.10.2017, whereby the matter was remanded to the Adjudicating Authority for verification. In the present appeal also though the appellant has submitted invoices of the capital goods, other steel material purchased by them from which the scrap was generated, on which no Cenvat credit was taken. However, the Adjudicating Authority have not carried out any verifica....