TaxTMI 
TaxTMI 
2023 (5) TMI 1076
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....issioner appeal has up held the order-in-original stated as follows: 'The appellants contention is that the waste and scrap of various items cleared by them are not dutiable on which they have not availed modvat /cenvat credit is not tenable as they have not put forth any documentary evidence to support their contentions. Further, it is noticed that judgement relied upon by them in the case of Gujarat Ambuja Cement Vis CCE Rajkot- 2004i. Del) which was relied upon in Prism Cement Ltd v/s. CCE x Bhopal, 2008 (232) ELT 564 (Tri. Del.) Principal Bench pertains to Waste & Scrap MS scrap, trimmings etc. generated during repairs and maintenance of works. Assessee was not involved in manufacture of Iron and Steel products, only in maintenance of....
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....ital goods and has not given any evidence to the effect of availment of Cenvat credit on the goods out of which the waste and scrap has been generated. ● The impugned order of the Commissioner (Appeals) travels beyond this court. The show cause notice remanded duty by invoking Rule 3 (5A) of Cenvat Credit Rules, 2004 and adjudicating authority confirm the demand relying upon Central Excise Act, 1944. Commissioner (Appeals) up held the demand under Rule 3(5A) without making any observation on the findings recorded by the adjudicating authority. They rely on following decisions in their support: CC Vs. Toyo Engineering India Limited- 2996 (201) ELT 513 (SC) CCE Vs. Ballarpur Industries Ltd. - 2007 (215) ELT 489 (SC) The issue ....
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....bmitted that the demand of duty on grinding media balls is also not sustainable, and that the grinding media is used in ball mill or grinding mills in the manufacture of cement and is eligible for credit as input. The learned counsel has relied upon the decision of the Hon'ble Supreme Court in the case of CCE v. West Coast Industrial Gases Ltd. reported in 2003 (155) E.L.T. 11 (S.C.). 6. I find that the issue is covered by the decision of the Hon'ble Supreme Court in the case of West Coast Industrial Gases Ltd. (supra) read with Board's Circular No. 721/37/2003- CX., dated 6-6-2003. Following the said decision of the Hon'ble Supreme Court and the circular, I dismiss the appeal of the Revenue." 4.2 In case of Panasonic C....
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....areful consideration of the matter and on perusal of the judgments cited supra, we noticed that all the items which were cleared are not dutiable. They were cleared from the workshop of the factory as Waste and Scrap on account of its wear and tear. All the judgments cited supra are clearly applicable to the facts of the case. Respectfully following ratio of the cited judgments, the demand raised on waste and scrap is set aside by allowing the appeal with consequential relief." 4.3 Hon'ble supreme court in case of Ahmedabad Electrical Co. Ltd., reported in 2003 (158) ELT 3 (SC), which is held as under: ● In Modi Rubber Ltd., Modi Nagar, U.P. and Anr. v. Union of India and Others [1987 (29) E.L.T. 502 (Del.)] it was held that w....