2006 (7) TMI 465

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..... Shri P.K. Das, JDR, for the Respondent. [Order per : S.S. Sekhon, Member (T)]. The appellants are aggrieved with the denial of credit as availed by them on certain components and parts procured for use in the manufacture of I.C. engines. Shortage of the inputs was also detected and duty on such shortages amounting to Rs. 8,65,408/- (Rupees Eight Lakhs Sixty Five Thousand Four Hundred .....

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..... to be incorrect by the Ld. Adjudicator then such inputs have to be cleared as waste and scrap and not as inputs by reversing the duty originally availed as credit on such inputs. In this view of the matter, we find that the assessee has made out a prima facie case in favour of the assessee to call for waiver of the pre-deposit required of the duty on inputs which was removed as waste and scrap in .....

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