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2020 (1) TMI 1449 - AT - Central ExciseNon-reversal of equivalent amount of cenvat credit attributable to inputs in waste and scrap not returned - contravention of Rule 4(5)(a) of the Cenvat Credit Rules - HELD THAT:- As per the correspondence of the appellant with the Range Superintendent, the duty on the subject waste and scrap generated at the job worker’s end was in fact paid by the appellant, upon ascertaining the value thereof, taking the value of the processed scrap generated through similar operation at the appellant’s factory and which the appellant sold on a regular basis, and invoice details in respect whereof were available. In the absence of any other evidence on record, this establishes the correctness of the transaction value of the waste and scrap sold. Hence, the contrary finding of the Commissioner is erroneous. In the case of COMMISSIONER OF C. EX., HYDERABAD VERSUS NOVAPAN INDUSTRIES LTD. [2007 (1) TMI 5 - SUPREME COURT] it has been held by the Hon’ble Supreme Court that it is settled law that the department having accepted the principles laid down in the earlier case cannot be permitted to take a contra stand in the subsequent cases - It was therefore incumbent upon the Commissioner to follow the order dated 25.05.2004 of his predecessor, which had been accepted by the Department, and drop the proceedings in the instant case also, by following the principle of res judicata. The impugned order dated 27.03.2012 passed by the Commissioner of Central Excise, Haldia is set aside and the appeal of the appellant is allowed.
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