2015 (1) TMI 26

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..... t. (AR), for the Respondent. ORDER The appellant is in appeal against the impugned order for confirming the duty and interest. 2. Brief facts of the case are that the appellant is a manufacturer of motor vehicles and parts thereof. For the purpose of manufacturing of final products, they sent certain inputs viz. casting to their job worker. During the processing of the inputs, some scrap g .....

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..... with the consent of both the sides. 4. The learned Counsel for the appellant submits that in the CBEC Circular No. B-4/7/2000-TRU, dated 3-4-2000, it has been clarified that Cenvat credit shall be admissible on the part of input that is contained in any waste, refuse or by-product. Subsequent to the said Circular, this Tribunal also held in the case of Forbes Aquatech Ltd. v. CCE, Calicut - .....

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