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2023 (8) TMI 1136 - AT - Central ExciseCENVAT Credit - requirement to pay duty on removal of the Brass Scrap to job worker - Rule 4(5)(a) of the Cenvat Credit Rules - HELD THAT:- This issue is no more res-integra and has been settled by the decision of the Larger Bench in the case of WYETH LABORATORIES LTD. VERSUS COLLECTOR OF CENTRAL EXCISE, BOMBAY [2000 (7) TMI 109 - CEGAT, NEW DELHI] wherein it was specifically held that the word waste in Rule 57(F)(4) is to be restricted to such converted inputs which are not desired to be used any further in manufacture of final product - the decision of the Larger Bench has been upheld by the Hon’ble Apex Court in the case of COMMISSIONER OF CENTRAL EXCISE, KERALA VERSUS BINANI ZINC LTD. [2009 (10) TMI 133 - SUPREME COURT]. It is found that the lower authority have relied upon the minority view to confirm the demand which is against the settled principle of the law that majority decision is a binding precedents. The Tribunal in the case of COMET BRASS INDUSTRIES VERSUS COMMISSIONER OF CENTRAL EXCISE, DAMAN [2005 (6) TMI 355 - CESTAT, MUMBAI] while referring to the judgment of the Wyeth Laboratories Ltd has held that the entire purpose of setting down the disputed issue is defeated of majority decisions are not followed by the field formations and further the Tribunal set aside the order which was based on the minority view expressed in the Larger Bench’s decision in the case of Wyeth Laboratories Ltd. In these appeals also the impugned orders are based upon minority view in the case of Wyeth Laboratories Ltd to confirm the demand which is not sustainable in law - the impugned order is not sustainable in law - appeal allowed.
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