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2018 (4) TMI 947 - AT - Central ExciseCENVAT credit - removal of waste and scrap arising after cutting/ slitting the H. R. Coils - Revenue has demanded reversal of Credit by treating the removal of said waste and scrap (H. R. Side Slitting, H. R. End Cuttings, Side trimming, etc.) as removal of input as such - Held that: - in appellant's own case, COMMISSIONER OF CENTRAL EXCISE Versus BHUSHAN STEELS AND STRIPS LTD. [2006 (3) TMI 307 - SUPREME COURT], the Apex court has held that said end cutting/ side cutting would be classified under appropriate tariff heading. As a result of which the stand of assessee as scrap and stand of Revenue as removal of inputs as such, was not agreed with - credit remains allowed - appeal dismissed - decided against Revenue.
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