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TMI Blog2019 (4) TMI 1144X X X X Extracts X X X X X X X X Extracts X X X X ..... the premises has been deleted in the year 2000 and under the new provisions, no such stipulation is mentioned, therefore, it can safely inferred that CENVAT credit cannot be disallowed, on the quantity attributed to waste and scrap generated in the premises of the job-worker. Appeal allowed - decided in favor of appellant. - Appeal No. E/873/2011 - A/85432/2019 - Dated:- 28-2-2019 - DR. D.M. MISRA, MEMBER (JUDICIAL) And MR. P ANJANI KUMAR, MEMBER (TECHNICAL) Shri P.V. Patankar, Advocate for Appellant Shri R.K. Dwivedy, ADC (AR) for Respondent ORDER Per: Dr. D.M. Misra Heard both sides. 2. This is an appeal filed against Order-in-Appeal No. PKS/ 537/BEL/2010 dated 28.02.2011 passed by the Commissioner ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... CENVAT credit attributable to such waste and scrap is contrary to the provisions contained in the relevant Rules. In support, he has referred to the judgment of this Tribunal in the case of Forbes Aquatech Ltd. Vs. CCE, Calicut 2008 (230) ELT 629 (Tri-Bang), Mahindra Hinoday Industries Ltd. Vs. CCE, Pune-I - 2014 (308) ELT 555 (Tri-Mum) and in their own case reported at 2015 (318) ELT 134 (Tri-Mum). 5. Learned Authorised Representative for the Revenue reiterates the findings of the Commissioner (Appeals). 6. We find that the short issue involved in the present case for determination is whether the appellant is required to reverse proportionate MODVAT/CENVAT credit attributable to inputs contained in waste and scrap generated in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... provider of output service taking the CENVAT credit that the inputs or the products produced therefrom are received back by the manufacturer or the provider of output service, as the case may be, within one hundred and eighty days of their being sent from the factory or premises of the provider of output service, as the case may be: Provided that credit shall also be allowed even if any inputs are directly sent to a job worker without their being first brought to the premises of the manufacturer or the provider of output service, as the case may be, and in such a case, the period of one hundred and eighty days shall be counted from the date of receipt of the inputs by the job worker; A plain reading of the aforesaid rules reveal th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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