2010 (1) TMI 356

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ppellant. Shri V.V. Hariharan, JCDR, for the Respondent. [Order per : Chittaranjan Satapathy, Member (T)]. - Heard both sides. Appellants are using sheets for manufacturing electrical stampings in the course of which scrap is generated. The scrap is further used for making castings, some of which are cleared on payment of duty and the rest are used for manufacture of submersible pumps. The appel .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... scrap is eligible for exemption and therefore, we set aside the demand of duty. 3. We also hold that the appellants shall be eligible for consequential refund of the duty paid by them subsequently on such scrap. However, since the duty amount has been paid by utilizing Cenvat credit, they would be entitled to refund of duty through Cenvat credit route. 4. Both the appeals are allowed in the abo .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X