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2019 (8) TMI 378 - AT - Central ExciseCENVAT Credit - waste/scrap - the waste and scrap generated during repair and maintenance of the plant and machinery, which is out of capital goods, on which Cenvat credit has been taken - Rule 3(5A)(b) of Cenvat Credit Rules, 2004 - HELD THAT:- This Tribunal has already considered this issue in the appellant’s own case M/S SAHAKARI KHAND UDYOG MANDLI LTD. VERSUS C.C.E. & S.T. DAMAN [2017 (11) TMI 760 - CESTAT AHMEDABAD] whereby the matter was remanded to the Adjudicating Authority for verification. In the present appeal also though the appellant has submitted invoices of the capital goods, other steel material purchased by them from which the scrap was generated, on which no Cenvat credit was taken. However, the Adjudicating Authority have not carried out any verification and confirmed the demand - the matter should be reconsidered by the Adjudicating Authority by verifying the fact that appellant have not availed Cenvat credit on the capital goods and other steel materials from which the waste and scrap is generated. Appeal allowed by way of remand.
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