TMI Blog2017 (2) TMI 243X X X X Extracts X X X X X X X X Extracts X X X X ..... e. - Central Excise Appeal No.13151 of 2013 and 11023 of 2014 - A/10357-10358/2017 - Dated:- 30-1-2017 - Dr. D.M. Misra, Member (Judicial) Shri G.P. Thomas, A.R. for the Appellant-Revenue Shri K.I. Vyas, Advocate, for the Respondent-assessee ORDER Per Dr. D.M. Misra: These two appeals are filed by Revenue against the Order-in-Appeal No.SRP/102/DMN/2013-14 dated 12.6.2013 passed by the Commissioner (Appeals), Central Excise, Customs and Service Tax, Daman, Vapi. 2. Briefly stated the facts of the case are that the Respondents have availed CENVAT credit on Plastic Wire Scrap during the period April 2010 to November 2010. Alleging that the CENVAT credit availed on such wire scrap, to the extent of generation of copp ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... for Revenue reiterates the grounds of appeal. 4. Ld. Advocate for the respondents submits that the ld. Commissioner (Appeals) has passed a reasoned order, whereby he has recorded a categorical finding that CENVAT credit availed on the copper wire waste and scrap is admissible even if the process of separation of copper is not amounting to manufacture. It is his contention that copper after separation from the scrap was sold on payment of duty, which was twice the amount of CENVAT credit availed by them. He submits that ld. Commissioner (Appeals) order is correct and accordingly be upheld. 5. I find that the only issue involved in the present appeals is whether the CENVAT credit availed on plastic wire and scrap, when a portion of th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... omers on payment of excise duty. Admittedly, the department accepted the excise duty on the final product without any protest nor the appellants were informed that their final products was not subject to excise duty as it emerged from the process not amounting to manufacture as defined under Section 2(f) of the Central Excise Act. Learned Counsel for the respondent-department has tried to justify the impugned order disallowing the Cenvat credit availed by the appellant on the inputs on the plea that the final product has not emerged from the process which could be termed as manufactured. Such an argument, in our view cannot be sustained as it is against the tenets of equity and justice. The department having accepted the excise duty on the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 637- CESTAT-Mum. 14. I find that the ratio of above decisions of the High Court and Tribunals is squarely applicable to the facts of the present case. In this case also, the credit on copper portion of inputs has been denied solely on the ground that the generation of copper waste out of input plastic wire scrap waste did not amo8unt to manufacture. The department has never raised any objection regarding payment of duty on such copper wastes cleared by the appellant and reflected in the monthly returns periodically. Hence, even if the process of segregation of copper waste/wire from the said inputs does not amount to manufacture, but the duty paid on said copper waste/wire having been accepted by the department, the credit taken on ..... X X X X Extracts X X X X X X X X Extracts X X X X
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