2005 (8) TMI 21

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..... 03/2004-NB(SM) - Final Order Nos. A/ 1475-1476/2005/IV(SM) (PB) - Dated:- 9-8-2005 - [Order]-These two appeals one by the company [E/4202/04-NB(SM)] and second by its Vice President [E/4203/04-NB(SM)] have been directed against the common order-in-appeal vide which the Commissioner (Appeals) has disallowed the Modvat credit, and confirmed the duty demand for the period 13-10- 95 - 16-7-99 of Rs. .....

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..... e tariff, which arises out of the manufacturing activity of the assessee. In the instant case, the scrap cleared by the appellants during the period in dispute, did not arise out of any manufacturing activity but arose during wear/tear of the machine machinery. No credit had been even availed by the appellants in respect of those machines and machinery. Under these circumstances, no duly could b .....

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