9911796707
TMI Blog2013 (11) TMI 1113X X X X Extracts X X X X X X X X Extracts X X X X ..... ded the receipt of the waste and scrap and its utilization in their factory in their internal private records - after discontinuation of various statutory records, the Revenue has accepted private records showing receipt and consumption of raw materials in the factory - once the Applicant had received the waste and scrap from the job worker and accounted for the same in their private records, the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f the Central Excise Act, 1944 read with Rule 25 of the Central Excise Rules, 1944. 2. Ld. Authorized Representative for the Applicant submitted that the Applicant had been sending steel plates to their job worker namely, M/s. Tata Growth Shop (M/s. TGS) for conversion into kiln shell with tyres and coolers as per Rule 4(5)(a) of CENVAT Credit Rules, 2004. After carrying out the said job work, M ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... not properly accounted for the waste and scrap received from their job worker, in their records and hence, the waste and scrap must have been removed clandestinely without payment of duty. 4. Heard both sides and perused the records. Undisputedly, the waste and scrap were received from the job worker by the Applicant, a fact that has been accepted by the Adjudicating Authority in his Order. The ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... en removed clandestinely without payment of appropriate duty. Thus, the Applicant could able to make out a prima facie case for total waiver of predeposit of the dues adjudged. Accordingly, predeposit of the dues adjudged is waived and its recovery stayed during pendency of the Appeal. Stay Petition is allowed. (Dictated and pronounced in the open court.) - - TaxTMI - TMITax - Central Excise ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
