9911796707
TMI Blog2011 (7) TMI 603X X X X Extracts X X X X X X X X Extracts X X X X ..... t credit on clearance of waste and scrap generated during the manufacture by job work material. Following the precedent decision issue has been decided in favor of assessee. Commissioner (Appeals) has rightly held that there is no suppression as the asseessee has already informed to the department for availment of Modvat credit and payment of excise duty on scrap generated on bearings component ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ugned order for confirmation of demand of duty as well as on merits. 2. The brief facts of the case are that the assessees were engaged in the manufacture of bearing races/components. They were engaged in the activity of job work only. In the course of their activity of job work the M.S. turning scrap also arose due to the said job work and it was found that the assessee has wrongly availed C ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ) has held that there is no suppression as the asseessee has already informed to the department for availment of Modvat credit and payment of excise duty on scrap generated on bearings components on 21.2.2000. Therefore, the extended period in this case is not invokable as rightly held by the lower appellate authority. But he has confirmed the demand under Section 11A of the Central Excise Act. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ll as the adjudication order. 4. Heard both sides. On careful consideration of the submissions made by both the sides, the assessee is contesting the case on limitation as well as on merits. On limitation, they have produced on record the letter given to the Range Supdt. dated 22.2.2000 stating the activity undertaken by them and they are not availing the credit and same is being utilized for c ..... X X X X Extracts X X X X X X X X Extracts X X X X
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