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2018 (10) TMI 522 - AT - Central ExciseLiability of duty - clearances of scrap arising out of MS Plates, Moulds, Liners, etc. - Held that:- This fact is not in dispute by the Revenue as assessee issued letters dated 10.12.2005 informing the audit party is on record, and not disputed or controverted in any manner. Reliance placed in the judgment was carried SLP in Apex Court in M/S. GRASIM INDUSTRIES LTD. VERSUS UNION OF INDIA [2011 (10) TMI 2 - SUPREME COURT OF INDIA], where it was held that such scrap is not dutiable. CENVAT Credit - non-maintenance of separate records - Held that:- Appellant should have produced records to show that they had maintained separate accounts of the Grog received by the market and non-duty paid nature of the said Grog. In the absence of any such records, the appellant is not able to justify his claim that they are not required to pay duty on “Grog” - demand upheld. Appeal allowed in part.
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