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TMI Blog2018 (12) TMI 781X X X X Extracts X X X X X X X X Extracts X X X X ..... ORDER Brief facts are that the appellants are engaged in the manufacture of cast articles of iron and steel and are having Central Excise registration. They are availing the facility of CENVAT credit of inputs, capital goods etc. They purchased inputs from central excise registered dealers under CENVAT credit scheme and availed the credit of such inputs. Based on intelligence, the officers visit ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... iginal authority confirmed the demand, interest and penalties. In appeal, Commissioner (Appeals) upheld the same. Hence this appeal. 2. On behalf of the appellant, ld. consultant Shri R. Balagopal submitted that the demand has been raised by the department alleging that there is difference in the description of goods in the dealer's invoices and the MIN. The appellant had placed purchase order fo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... I borings and therefore the appellant does not gain anything by the difference in the description of the goods. With regard to the statement of Shri Selva Lakshmanan, partner, he submitted that the said dealer had merely stated that he had not supplied CI borings but waste and scrap. Although the appellant requested for cross-examination of this witness, the same was not allowed. That therefore hi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... aste and scrap. It is also submitted by the appellant that though they had placed purchase order for CI borings, the supplier / dealer had mentioned the goods in the invoices as 'waste and scrap'. In common parlance, CI borings would fall under waste and scrap and the Tariff heading 72044900 would apply for CI borings also. There is no different central excise duty with regard to CI borings and wa ..... X X X X Extracts X X X X X X X X Extracts X X X X
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