TMI Blog2010 (1) TMI 356X X X X Extracts X X X X X X X X Extracts X X X X ..... uential refund. Held that- the appellants shall be eligible for consequential refund of the duty paid by them subsequently on such scrap. However, since the duty amount has been paid by utilizing Cenvat credit, they would be entitled to refund of duty through Cenvat credit route. Both the appeals are allowed in the above terms. - E/293/2003 and E/446/2009 - 111-112/2010 - Dated:- 20-1-2010 - Ms ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... used in the manufacture of submersible pumps are exempt under Notification Nos. 8/96, 4/97 5/98 during successive periods. Hence, that portion of scrap which has gone into the manufacture of submersible pumps is eligible for exemption under these notifications during the relevant period. The other portion of the scrap which is used for making castings, which have been sold outside on payment of ..... X X X X Extracts X X X X X X X X Extracts X X X X
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