2018 (4) TMI 947

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..... ng the removal of said waste and scrap (H. R. Side Slitting, H. R. End Cuttings, Side trimming, etc.) as removal of input as such - Held that: - in appellant's own case, COMMISSIONER OF CENTRAL EXCISE Versus BHUSHAN STEELS AND STRIPS LTD. [2006 (3) TMI 307 - SUPREME COURT], the Apex court has held that said end cutting/ side cutting would be classified under appropriate tariff heading. As a result .....

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..... transaction value, whereas Revenue has demanded reversal of Credit by treating the removal of said waste and scrap (H. R. Side Slitting, H. R. End Cuttings, Side trimming, etc.) as removal of input as such. The matter reached upto Hon'ble Supreme Court in appellant's own case, wherein it was held in Para 2 of judgment reported at 2010 (257) E.L.T. 5 (S.C.) is reproduced below:- "The .....

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..... which the stand of assessee as scrap and stand of Revenue as removal of inputs as such, was not agreed with. 4. The respondent has drawn attention towards OIO No.17-19/Com./GZB/2009 dated 07/08/2009 whereby the jurisdictional Commissioner dropped three Show Cause Notices pending with him, on similar issue. 5. In the instant case the Joint Commissioner confirmed the demand raised on same issue .....

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