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2016 (8) TMI 588 - AT - Central ExciseWhether the Appellants are eligible to pay duty by debitting CENVAT Credit account on the waste and scrap generated during the course of job work - Held that:- I do not find substance in the contention of the Revenue that "the Appellant cannot utilize the credit availed on the ‘inputs’ received and used in the manufacture of their own goods, for discharging the duty on waste and scrap generated during the course of job work i.e. goods belonging to other manufacturer", in much as there is no one to one co-relation between the ‘input’ and ‘output’ while discharging duty on the waste and scrap. Also, it is found that for the subsequent period, the learned Commissioner (Appeals) has accepted the payment as valid and allowed the appeal of the appellant. - Decided in favour of appellant with consequential relief
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