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TMI Blog2015 (10) TMI 1781X X X X Extracts X X X X X X X X Extracts X X X X ..... itted that the PP wrapper is not used for packing the final product and is an outer packing in which HDPE bags are received and that the cement is packed in HDPE bags. The learned counsel has also submitted that the demand of duty on grinding media balls is also not sustainable and that the grinding media is used in ball mill or grinding mills in the manufacture of cement and is eligible for credi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Appeals). 3. The brief facts of the case are that the respondent is engaged in the manufacture of cement clinker and cement. During the course of manufacturing and packing of cement, certain quantity of scrap/waste is generated, i.e. scrap of plastic emerging from PVC belts being used in the machinery, packing scrap emerging during the manufacture of cement, waste and scrap of grinding material ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... edia balls) cleared without payment of duty on the ground that the grinding media scrap in the factory has arisen from the machine or their parts and as per Section 3(5A) of the Cenvat Credit Rules, duty is payable on grinding scrap on the transactional value. The respondent preferred an appeal before the Commissioner (Appeals) who allowed the appeal following the decision of the Hon ble Supreme C ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... apper is not used for packing the final product and is an outer packing in which HDPE bags are received and that the cement is packed in HDPE bags. The learned counsel has also submitted that the demand of duty on grinding media balls is also not sustainable and that the grinding media is used in ball mill or grinding mills in the manufacture of cement and is eligible for credit as input. The lear ..... X X X X Extracts X X X X X X X X Extracts X X X X
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