TMI Blog2018 (3) TMI 1786X X X X Extracts X X X X X X X X Extracts X X X X ..... ctured scrap - in the absence of evidence to support that all scrap were arising during manufactured, we find force in the submission of the appellant - duty liability on such normally resultant scrap due to wear and tear or repair etc. cannot be sustained - demand set aside. Reversal of CENVAT Credit - certain goods cleared in terms of Rule 3 (5A) of the Cenvat Credit Rules - HELD THAT:- The a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... dran :- The appeal is against order dated 09/08/2016 of Commissioner (Appeals I), New Delhi. The appellant has got two grievances against the impugned order. The first one is with reference to duty liability on scrap arising out of wear/tear or outcome of repair process within the factory premises. The second issue is with reference to demand for reversal of credit on certain good ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... scrap arising out of them is identifiable as iron and dust pining dust which are identifiable easily to the manufacturing process. The appellants used certain MS items for repair, re-structuring and certain items emerged due to general wear and tear. Those items are identifiable and distinguishable from the manufactured scrap. As such, we find that in the absence of evidence to support that all s ..... X X X X Extracts X X X X X X X X Extracts X X X X
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