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TMI Blog2018 (5) TMI 180X X X X Extracts X X X X X X X X Extracts X X X X ..... amount of ₹ 27,877/- pertains to metal scrap arising out of capital goods on which credit availed. In relation balance amount of credit they vehemently claimed that it pertains to clearance of fly ash and other scrap being not arose out of discarding the capital goods on which credit availed and accordingly duty is not required to paid on the scrap value - to ascertain the facts, the mat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... inputs is contrary to the facts and hence liable to be set aside. He submits that after chemical test of the input chemicals, they issued debit notes to the input supplier on the purity difference as claimed in the invoice than actually found on chemical test. It is his contention that there is no short receipt of the input, nor duty shown on the invoice was varied in any manner. Therefore, confi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Commissioner (Appeals). He submits that to ascertain the claim of the appellant relating to credit of ₹ 1,12,877/- the matter needs to be remanded to the Adjudicating Authority. 5. I find that as far as the demand of credit on debit notes amount relating to purity difference on the inputs, considering them as short receipt of inputs, is concerned, it cannot be sustained as there was n ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... certain the facts, the matter needs to be remanded to the Adjudicating Authority. Consequently, as far as denial of credit of ₹ 39,711/- relating to alleged short receipt of input is concerned, the same is set aside and to ascertain discharge of duty on scrap value is concerned, except the admitted the amount, the matter is remanded to the Adjudicating Authority to ascertain the liability ..... X X X X Extracts X X X X X X X X Extracts X X X X
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