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TMI Blog2013 (11) TMI 1149X X X X Extracts X X X X X X X X Extracts X X X X ..... gaged in the manufacture of 'Sanitary Wares'. The applicant cleared "used/scrap of Plaster of Paris Moulds" without payment of duty during the period 01.12.2010 to 31.05.2011. There is a demand of duty of Rs.1,00,753/- along with interest and penalty on the ground that in terms of Rule 3 (5A) of CENVAT Credit Rules, they have to pay duty on such waste and scrap. Adjudicating authority confirmed th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... for the Revenue reiterates the findings of the Commissioner (Appeals). He drew the attention of the Bench to Rule 3 (5A) of the CENVAT Credit Rules. He also submits that the waste and scrap is clearly covered in the CETA. It is also contended by authorised representative that after repeated use of the POP moulds, it is identified as POP moulds. 4. After hearing both sides, we find that the applic ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ended that under the said rule, it is only where inputs/capital goods as such are removed by the assessee, the reversal of credit of duty demand can be claimed by the Revenue. The Counsel in appeal No.E/4324/04-NBC has further contended that the respondents had not even availed credit on the capital goods, the wears and tears of which were sold by them, and as such, no duty at all could be claimed ..... X X X X Extracts X X X X X X X X Extracts X X X X
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