9911796707
TMI Blog2002 (4) TMI 738X X X X Extracts X X X X X X X X Extracts X X X X ..... rder (Oral)]. - The Revenue is aggrieved by the findings recorded by the Commissioner (Appeals) in Para 6 of the impugned order which is reproduced herein below : "6. From the record I observe that the appellant had removed the tyres on which Modvat credit was taken as scraps and paid duty on the scrap value. The lower authority observed that these tyres were not used in or in relation to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Manger-QC statement. Credit cannot be denied as per Rule 57D on the products which became waste and scrap in the course of manufacture of final products. Under these circumstances, I hold that the impugned order is not sustainable under law and therefore I set aside the same." 2. Shri C. Mani, learned DR has taken me to the grounds of appeal and contends that damaged tyres were not being use ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... which was available before the investigating authority as well as the original authority which fully discloses the fact that the item had been issued to the production line and had been rejected as scrap, thereafter, and duty paid thereon and utilized for the purpose of Modvat credit. 4. On consideration of the submissions, I notice that after initial investigations had been conducted, the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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