9911796707
TMI Blog2017 (5) TMI 1374X X X X Extracts X X X X X X X X Extracts X X X X ..... sioner (AR), for Respondent ORDER The issue in this appeal is, whether the appellant-assessee engaged in the manufacture of Sugar & Molasses who are also using Brass Tubes in Boilers, and after usage over a period of time cleared such used Brass Tubes to their job worker for remaking or conversion into new Brass Tubes and subsequently the job worker pursuant to remaking the Tubes have cleared to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e from time to time. Thus partly relief was given as Rule 3 (5A) of the Cenvat Credit Rules, 2004 was introduced vide Notification No. 27/2005-CE (NT) dated 16th of May, 2005, wherein it was provided that manufacturer shall on removal of waste and scrap of capital goods, reverse duty on the transaction value, as per the rates applicable, at the time of removal. 3. Being aggrieved by t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Revenue relies on the impugned order. 5. Having considered the rival contentions and on perusal of record, I am satisfied that the appellant have removed used Brass Tubes as 'Brass Tubes' and not as 'waste and scrap'. In this view of the matter, I hold that the provisions of Rule 3 (5A) of the Cenvat Credit Rules, 2004, are not attracted. Accordingly, the appeal is allowed with conseq ..... X X X X Extracts X X X X X X X X Extracts X X X X
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