9911796707
TMI Blog2008 (12) TMI 341X X X X Extracts X X X X X X X X Extracts X X X X ..... hout payment of duty in respect of the inputs on which no Modvat credit was availed by the respondents and would not be liable to duty. Held that- we find that the respondents had taken a stand before the Commissioner (Appeals) that the items used in relation of repair and maintenance of work of factory, plant and office building. The learned DR placed a copy of the letter dated 6-11-08 issued by the Superintendent addressed to the learned DR, wherein it is stated that the respondents had mostly used its items for repair and maintenance of dies/jigs, fixtures, tooling etc. It appears that there is a dispute on the use of the items as to whether the items were used in the manufacturing or repairing of the items. We find that facts are requir ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ct of the inputs on which no Modvat credit was availed by the respondents and would not be liable to duty. 2. Learned DR on behalf of the Revenue reiterates the grounds of appeal. He relied upon the decision of the Hon'ble Rajasthan High Court in the case of UOI v. Grasim Industries Ltd. - 2008 (229) E.L.T. 328 (Raj.). 3. Learned Advocate on behalf of the respondent submits that the wastes have been arising out of the processing of inputs in respect of which no Cenvat credit was availed. He further submits that the items were used in relation to repair and maintenance of work and factory, plant, up-keeping of office buildings. He relied upon the decision of the Hon'ble Rajasthan High Court in the case of UOI v. J.K. Industries Ltd ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the part which is replaced, either as a whole, or in part, is very much a product, coming into existence, as a result of manufacturing process, by using the raw material, being plates, sheets, welding electrodes, steel channels, beams, angles etc., and by using such raw material, and subjecting it to manufacturing process, by giving welding, bending, grinding or finishing etc., a part required to be replaced comes into existence/being which is obviously a spare part of the plant and machinery, a distinct commodity, and is placed in the plant and machinery, as a spare part, or as a replaceable part. In such circumstances, if in the process of manufacturing of such part, the metal waste, or scrap, comes into existence, there can be no escape ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
