2007 (1) TMI 571

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..... 377; 85,895/- claimed by the respondents herein on duty paid waste and scrap generated out of machining process is admissible. 2. I have heard both sides and find that the Commissioner (Appeals) has relied upon the Tribunal's order in the case of M/s. Preetam Enterprises (Order No. A/577/WZB/2004-CII dated 13.7.2004 in which it has held that the demand cannot be sustained on principal manuf .....

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..... ichment even in case of captive consumption, I find that the question of the respondents captively consuming waste and scrap does not arise in the face of the admitted position that waste and scrap on which duty was paid and refund of duty was claimed, was never returned by the job workers to them. Therefore, the plea that the case may be remanded for satisfaction of the authorities regarding non .....

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