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2018 (5) TMI 180 - CESTAT AHMEDABADClandestine removal - short receipt of the inputs - Held that: - the amount debited was due to purity difference and not on account of short receipt of the inputs - As far as demand of credit relating to clearance of waste and scrap of capital goods is concerned, I find that the appellant has accepted an amount of ₹ 27,877/- pertains to metal scrap arising out of capital goods on which credit availed. In relation balance amount of credit they vehemently claimed that it pertains to clearance of fly ash and other scrap being not arose out of discarding the capital goods on which credit availed and accordingly duty is not required to paid on the scrap value - to ascertain the facts, the matter needs to be remanded to the Adjudicating Authority - appeal allowed by way of remand.
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