2004 (12) TMI 154

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....: P.S. Bajaj, Member (J)]. - In these appeals, the Revenue has questioned the validity of the impugned Order-in-appeal which is common in all these appeals, passed by the Commissioner (Appeals). 2. In appeal Nos. E/4325 and 4324/04-NBC, the Counsel for the respondents are present while in other appeals none has come present and no request for adjournment has been received from the respondents a....

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....iable to pay duty at the rate specified under these headings, at the time of clearance. She has also referred to the grounds of appeals and contended that wear and tear/waste and scrap being manufactured product, are chargeable to duty and this aspect had been overlooked by the authorities below. Therefore, the impugned order deserves to be set aside. 5. On the other hand, learned Counsels for ....

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....espondents during the period 1-6-2000 onwards. Therefore, their case is governed by the Cenvat Credit Rules, 2000/2001, wherein no provision for the demand of duty on the waste and scrap of the capital goods has been made. Rule 3(4) of the Cenvat Credit Rules, 2001 only enacts that where inputs/capital goods as such have been cleared by the assessee, he will be liable to reverse the credit/pay dut....