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TMI Blog2017 (9) TMI 68X X X X Extracts X X X X X X X X Extracts X X X X ..... R 2004 - Held that: - it is not under dispute that segregation of scrap was sold on payment of duty in the domestic market. Once the excise duty has been paid on the final product and same is not under dispute Cenvat credit on the input stage cannot be denied. For this reason itself, appellant is entitle for the CENVAT credit - it is not disputed that appellant have cleared the goods on payment of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nder rule 6(1) Cenvat Credit Rules 2004. The adjudicating authority confirmed the demand of ₹ 1,63,093/- and demanded interest under Section 11AB and imposed penalty of ₹ 5000/- under Rule 15 of Cenvat Credit Rules. Aggrieved by order in original dated 27/11/2004, appellant filed an appeal before Commissioner(Appeals), the Commissioner(Appeals) vide impugned order upheld the Order- in- ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... oncept of manufacture under Section 2(f) of Central Excise Act. As per the export import policy even segregation of scrap is also amount to manufacture, therefore contention of the lower authority is not correct. He further submits that since the duty on the final stage has been collected by the department, for this reason itself Cenvat credit cannot be denied. He placed Reliance on following judg ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... not admissible. 4. I have carefully considered the submissions made by both the sides. 5. I find that lower authorities have denied the Cenvat credit only on the ground that segregation of scrap carried out by the appellant is not amount to manufacture. However, it is not under dispute that segregation of scrap was sold on payment of duty in the domestic market. Once the excise duty has bee ..... X X X X Extracts X X X X X X X X Extracts X X X X
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