2016 (5) TMI 993

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..... The appeal is against order dated 22/04/2015 of Commissioner (Appeals), Jaipur. The appellants are engaged in the manufacture of Processed Fabrics and laminated fabrics liable to Central Excise duty. They were availing credit on goods and services in terms of Cenvat Credit Rules, 2004. Proceedings were initiated against them for recovery of Cenvat credit on waste and scrap of Iron and Steel cleare .....

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..... egorical certificate to this effect. It is the case of the appellant that the demand is based on vague presumption without any factual basis. 3. The learned AR submitted that the lower Authorities have correctly invoked the provisions of Cenvat Credit Rules as the scrap materials were cleared on a consideration and duty under transaction value is payable. I find that to counter the categorical as .....

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