TMI Blog2006 (2) TMI 483X X X X Extracts X X X X X X X X Extracts X X X X ..... . Heard both sides. Appellant filed this appeal against the Order-in-Appeal passed by the Commissioner (Appeals) whereby the demand was confirmed in respect of M.S. Heavy Scrap, Aluminium Scrap cleared by the appellant. The said demand was confirmed on the ground that M.S. scrap is of used and old parts of capital goods on which credit has been taken. 2. The contention of the learned Couns ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... terial and in respect of aluminium scrap, the stand taken by the appellant is that it pertains to old and used of capital goods on which no credit has been taken. This fact is not controverted by revenue. 5. The scrap in question is of old and used parts of capital goods on which no credit has been taken. In these circumstances, the demand is not sustainable, and the appeal is allowed. (Dictat ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
