9911796707
TMI Blog2012 (11) TMI 245X X X X Extracts X X X X X X X X Extracts X X X X ..... r: Ajit Bharihoke: This is an application seeking waiver of condition of pre-deposit of the duty demand of Rs. 10,71,925/- with interest and equal amount of penalty. 2. Briefly stated facts relevant for the disposal of this application is that the appellant is engaged in manufacture of slide fasteners (metallic and non-metallic), Chain and Sliders subject to excise duty. They are paying applicab ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... id scrap and waste. Accordingly, show cause notice was issued to the appellant for demand of excise duty to the tune of Rs. 19,62,854/-. Show cause notice was adjudicated by the Jurisdictional Additional Commissioner who vide order-in-original confirmed the duty demand to the tune of Rs. 10,71,925/- with applicable interest and equal amount of penalty. The appeal preferred by the appellant was dis ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... fit of this Rule and Rule 57F (4) would not be applicable. Learned counsel submits that otherwise also, even if the logic of the Additional Commissioner and Commissioner (Appeals) is accepted, then the job worker would have been entitled to avail Cenvat credit of the duty paid by him and the appellant would also be entitled to Cenvat credit of duty paid on the brass wire manufactured by the job wo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sing, testing, repair, re-conditioning and manufacture of intermediate goods necessary for the manufacture of final product. Learned counsel has contended that the aforesaid Rule is of no avail of the appellant because the material transferred to job worker was neither the inputs nor partially processed inputs, it was only the waste and scrap. It is contended that as per the facts of this case, wa ..... X X X X Extracts X X X X X X X X Extracts X X X X
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