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M/s Amul Crankshaft Pvt. Ltd. Versus Commissioner, C. Ex. & S. Tax, Rajkot

2016 (8) TMI 588 - CESTAT AHMEDABAD

Whether the Appellants are eligible to pay duty by debitting CENVAT Credit account on the waste and scrap generated during the course of job work - Held that:- I do not find substance in the contention of the Revenue that "the Appellant cannot utiliz .....

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to one co-relation between the ‘input’ and ‘output’ while discharging duty on the waste and scrap. Also, it is found that for the subsequent period, the learned Commissioner (Appeals) has accepted the payment as valid and allowed the appeal of the ap .....

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n 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 o .....

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by them without payment of duty under challan/annexure II in accordance with the Notification No.214/1986, dt.25.03.1986. The Appellants returned the machined product after necessary processes to the suppliers. However, the waste and scrap generated .....

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on 25.06.2012 and 21.06.2012 for recovery of total duty of ₹ 1,95,515.00 The said demands were confirmed along with equivalent penalty by the Adjudicating authority. Aggrieved by the said order, the Appellant preferred an appeal before the Comm .....

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ds is no more res integra and covered by the decision of the Tribunal in series of cases. In support, he has referred to the decision of the Tribunal in the case of CCE Jaipur-I Vs Special Engg. Service Ltd - 2009 (235) ELT 859 (Tri-Del). Also, he ha .....

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ide the order of the Adjudicating authority. 4. The learned Authorised Representative reiterates the findings of the Commissioner (Appeals). 5. I have carefully considered the submissions of both sides and perused the record. The short point needs to .....

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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. I do not find substance in the said contention of the Rev .....

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