9911796707
TMI Blog2016 (3) TMI 1137X X X X Extracts X X X X X X X X Extracts X X X X ..... Respondent Per S. K. Mohanty: This appeal is directed against the impugned order dated 20.06.2006 passed by the Commissioner Central Excise and Customs (Appeals-II), Raipur. Brief facts of the case are that the appellant is engaged in the manufacture of Sponge Iron, falling under Chapter 72 of the Central Excise Tariff Act, 1985. During the disputed period, the appellant availed cenvat credit o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nal. 2. Ms. Priyanka Goel, the Ld. Advocate appearing for the appellant submits that the scrap sold by the appellant were generated from the cenvated steel items used in repairing and maintenance of plant and machinery; that since the scrap removed from the factory are worn out parts and used machinery, spare parts etc., there is no question of payment of Central Excise duty, because generation o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ibid can be invoked for recovery of the Central Excise duty. To support his stand that the appellant is liable to pay Central Excise duty on removal of scrap from the factory, the Ld. DR has relied on the decision of this Tribunal in the case of Hindustan Zinc Ltd. vs CCE Jaipur-II [2012-TIOL-773-CESTAT-DEL]. 4. I have heard the Ld. Counsel for both the sides and perused the records. 5. It is an ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the case of Hindustan Zinc Ltd. (supra) cited by Ld. DR is distinguishable from the facts of the present case inasmuch as the issue involved in that case relates to reversal of cenvat credit on removal of waste and scrap from the factory. Whereas, the issue involved in this case relates to payment of duty on removal of scrap from the factory and not reversal of cenvat credit. Since M.S. Scrap is n ..... X X X X Extracts X X X X X X X X Extracts X X X X
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