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M/s BMD (P) Ltd. Versus CCE, Udaipur

2016 (5) TMI 993 - CESTAT NEW DELHI

Correctness of confirmation of recovery of an amount as duty - Rule 3(5A) of Cenvat Credit Rules, 2004 - Waste and scrap of Iron and Steel cleared - Scrap items have emerged during the miscellaneous construction activity inside the factory and on the .....

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has been recorded by the lower Authorities. To apply above-mentioned Rule, it is necessary to give a finding that the capital goods on which the credit was availed are cleared as waste and scrap. Such assertion with supporting evidence is not availa .....

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ra, Advocate for the appellant. Shri M.P. Sharma, Authorized Representative (DR) for the Respondent. ORDER The appeal is against order dated 22/04/2015 of Commissioner (Appeals), Jaipur. The appellants are engaged in the manufacture of Processed Fabr .....

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cleared by them. The Original Authority confirmed a demand of ₹ 2,74,983/- in terms of Rule 3 (5A) of Cenvat Credit Rules, 2004. He imposed equal amount of penalty on the appellant. On appeal, the Commissioner (Appeals) vide the impugned order .....

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f Cenvat Credit Rules, 2004 in the facts of this case. The learned Counsel for the appellant contended that these scrap items have emerged during the miscellaneous construction activity inside their factory. These are not items on which credit was ev .....

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