TMI Blog2018 (1) TMI 295X X X X Extracts X X X X X X X X Extracts X X X X ..... hese alternators and engines is not doubted, only failure to explain the same is being considered on the presumptive ground they may not have undertaken the activity which would enable them to use the said alternator and engines in the DG sets manufactured and cleared by the appellants. Appeal allowed - decided in favor of appellant. - E/10903, 10904/2017 - A/13181-13182/2017 - Dated:- 5-10-2017 - Shri M V Ravindran, Member (Judicial) For Applicant(s) : Shri Anand Nainavati, Advocate For Respondent(s) : Shri J Nagori, Authorised Representative ORDER Per: Shri M V Ravindran. These two appeals are directed against OIA-VAD-EXCUS-003-APP-212-213-16-17 dt 28/12/2016. 2. The issue in brief is that during the c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Scrap Alternators of various capacities only on the ground that the said Alternator is cleared by the sister concern and the scrap cannot be used as an input by the appellant unless it is melted. 5. The Ld Counsel, after taking me through the invoices submits that the said invoices only indicates description as scrap engine , appellant herein had repaired the said engines, used it in their final product DG sets and discharged appropriate Central Excise duty. He would submit that the denial is based on presumption/surmises that the scrap engine was totally scrap and has to be melted down. He would submit that they have recorded the receipt of said scrap engine in the stock account of excisable inputs with specific head as scrap ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... same as scrap, but, had cleared the same as scrap of alternator and scrap of engines , points out non-usability. It would mean, that there is no dispute as to the fact that the scrap of alternator and scrap of engines as indicated in the documents by the seller would in itself be an evidence, that the seller is not able to use the same for manufacturing purpose in his factory premises. From the entire findings and from records, it is noticed the capability of the appellant for repairing, refurbishing these alternators and engines is not doubted, only failure to explain the same is being considered on the presumptive ground they may not have undertaken the activity which would enable them to use the said alternator and engines in the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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