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2024 (3) TMI 912 - AT - Central ExciseNon-reversal of credits availed in respect of exempted services - waste and scrap of packing materials viz. corrugated boxes, cartoons, MS scrap, plastic, industrial refuse etc. - Rule 6(3) of CENVAT Credit Rules, 2004 - HELD THAT:- No demand is raised on the Appellant in the Show-cause notices on the ground that it was engaged in trading which was treated as an exempted service against which it cannot avail credits on inputs but the demand was solely based on the ground that out of two varieties of manufacturing waste, one is exempted from payment of Excise Duty for which demand is raised against non-reversal of the allegedly inadmissible credit availed on those exempted products and it is a settled principle of Law, which has been affirmed by the Hon'ble Supreme Court through various decisions including that of MARUTI SUZUKI INDIA LTD. VERSUS COMMISSIONER OF C. EX., DELHI-III [2015 (12) TMI 1598 - CESTAT CHANDIGARH], that duty is not payable on waste and scrap of packing material of inputs and demand is not sustainable if it had travelled beyond the Show-cause notice or made contrary to it, as has been held in the COMMISSIONER OF CENTRAL EXCISE VERSUS GAS AUTHORITY OF INDIA LTD. [2007 (11) TMI 276 - SUPREME COURT]. The order passed by the Commissioner of Central Excise, Customs & Service Tax, Aurangabad are thereby conformed - Appeal dismissed.
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