2016 (11) TMI 269

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..... 16.04.2015 relying upon various judgments in para 6 held in favour of the respondent who was an appellant in that case - Decided in favor of the assessee. - E/3679/05 - A/89880/16/EB - Dated:- 24-8-2016 - Shri M.V. Ravindran, Member (Judicial) and Shri Devender Singh, Member (Technical) Shri V.K. Agarwal, Addl.Comm.(AR) for the appellant Ms. Anjali Hirawat, Advocate for the respondent .....

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..... through the grounds of appeal and submits that the scrap of glass bottles as well as iron and steel arising in the factory promises of the respondent are classifiable under various chapter heading. It is his submission that it is undisputed that cenvat credit has been availed on the glass bottles in the capital goods which were utilised and scrap got generated. He would rely upon the decision o .....

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..... t the scrap is generated during the course of manufacturing of the final products. We find that the Tribunals decision in respondents own case in order dated 16.04.2015 relying upon various judgments in para 6 held in favour of the respondent who was an appellant in that case. 6. Since on an identical issue in respect of the very same assessee the Tribunal has taken a view in favour of the a .....

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