2016 (8) TMI 588

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..... s an appeal filed against OIA-88-2013-RAJ-CE-AK-COMMR-A-AHD, dt.26/02/2013, passed by Commissioner, C.Ex. & S.Tax, Rajkot. 2.  Briefly stated the facts of the case are that the Appellants are engaged in the manufacture of Crankshaft/Camshaft, parts of I.C. Engine, falling under Chapter 84 of Central Excise Tariff Act, 1985.  The Appellants also undertake job work of machining, turning, .....

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..... ggrieved by the said order, the Appellant preferred an appeal before the Commissioner (Appeals), who in turn, upheld the OIO and rejected the appeal.  Hence the present appeal.  4.  The learned Advocate Shri P.V. Sheth for the Appellant submitted that the issue of payment of duty by utilizing the CENVAT Credit for job worked goods is no more res integra and covered by the decision .....

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..... y debitting CENVAT Credit account on the waste and scrap generated during the course of job work.  The Revenue's objection is that the Appellant cannot utilize the credit availed on the 'inputs' received  and used in the manufacture of their own goods, for discharging the duty on waste and scrap generated during the course of job work i.e. goods belonging to  other manufacturer.&nbs .....

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