2008 (9) TMI 686

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..... espondent. [Order per : P. Karthikeyan, Member (T)]. - This appeal is filed by M/s. Titan Industries Ltd. challenging the denial of Cenvat credit of Rs. 9305/-. The impugned Order-in-Appeal No. 57/2000 (M-III) dt. 24-5-2001 affirmed demand of Rs. 9305/- under Rule 57-I of the Central Excise Rules, 1944. In the impugned order, the Commissioner sustained the demand of input credit relatable to wa .....

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..... e to be treated as "scrap" generated in the process of manufacture. The statutory provisions do not require that the assessee has to reverse Modvat credit availed on such components which are used in the manufacture of final products and rejected for their being unsuitable. In the circumstances, we find, the impugned order is not consistent with legal provisions. We set aside the impugned order an .....

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