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2023 (5) TMI 1076 - AT - Central ExciseCENVAT/MODVAT Credit - waste and scrap of various items cleared - remanding duty on clearance of various types of waste and scrap under Rule 3 (5A) of Cenvat Credit Rules, 2004 - HELD THAT:- The issue is no longer res integra. In the Appellant’s own case COMMISSIONER OF C. EX. & S.T. (LTU) , MUMBAI VERSUS AMBUJA CEMENT LTD. [2015 (10) TMI 1781 - CESTAT MUMBAI] the issue has been settled and it was held that the issue is covered by the decision of the Hon'ble Supreme Court in the case of COMMISSIONER OF CENTRAL EXCISE VERSUS WEST COAST INDUSTRIAL GASES LTD. [2003 (4) TMI 110 - SUPREME COURT] read with Board's Circular No. 721/37/2003- CX., dated 6-6-2003. Following the said decision of the Hon'ble Supreme Court and the circular, I dismiss the appeal of the Revenue. In case of PANASONIC CARBON INDIA CO. LTD. VERSUS COMMISSIONER OF C. EX., GUNTUR [2006 (7) TMI 88 - CESTAT,BANGALORE], it was held that all the items which were cleared are not dutiable. They were cleared from the workshop of the factory as Waste and Scrap on account of its wear and tear. There are no merits in the impugned order setting aside the same - Appeals are allowed.
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