2011 (12) TMI 441

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..... er to use in the process of manufacture and the scrap generated in respect of defective cylinders and poly films and paper have been cleared as ‘waste’ paying appropriate duty, the condition for availing Cenvat credit has been satisfied and hence there appears to be no warrant in law to reverse the credit in this regard. It is also not the case that the appellants have intentionally used the defec .....

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..... st the appellants. Out of these, in 22 cases, the charge is that the appellants have recovered the cost of cylinders (capital goods) and poly films and paper (inputs) from their suppliers and hence they are not eligible for the capital goods/input duty credit. Similar charge was also made in respect of the remaining 4 debit notes but, on verification, it is found that these 4 debit notes have been .....

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..... tion. The ld. advocate appearing for the appellants reconfirms that the duty portion has not been recovered from the suppliers. 3. In view of the fact that the appellants have put the impugned cylinders and poly films and paper to use in the process of manufacture and the scrap generated in respect of defective cylinders and poly films and paper have been cleared as waste paying appropriate du .....

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