2017 (12) TMI 501

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..... ainst the order-in-appeal No.RKA/318/SRT-I/2011passed by the Commissioner of Central Excise (Appeals), Surat. Briefly stated the facts of the case are that the appellant during the relevant period, April 2007 to March 2008, cleared MS Scrap from the factory without payment of duty. Alleging that the said waste and scrap had arisen out of capital goods on which credit availed, demand notice was iss .....

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..... producing evidences. He submits that proceedings initiated by the department for recovery of credit on MS Scrap for the earlier period was dropped by the adjudicating authority and no appeal has been filed by the Revenue against the same. It is his contention that the matter may be remanded to the adjudicating authority so as to enable them to place evidence in this regard. 4. Ld. AR for the Reve .....

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..... he has requested to remand the matter to the adjudicating authority so as to adduce evidences in this regard. In the result, the impugned order is set aside and the appeal is allowed by way of remand to the adjudicating authority to verify the claim of the appellant that the MS scrap arose out of dismantling of capital goods procured prior to 01.04.1994 on which cenvat credit had not been availed .....

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