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TMI Blog2019 (8) TMI 378X X X X Extracts X X X X X X X X Extracts X X X X ..... capital goods, on which Cenvat credit has been taken - Rule 3(5A)(b) of Cenvat Credit Rules, 2004 - HELD THAT:- This Tribunal has already considered this issue in the appellant s own case M/S SAHAKARI KHAND UDYOG MANDLI LTD. VERSUS C.C.E. S.T. DAMAN [2017 (11) TMI 760 - CESTAT AHMEDABAD ] whereby the matter was remanded to the Adjudicating Authority for verification. In the present appeal also tho ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e to time during wear and tear of plant/ machinery some scrap generated which are cleared without payment of duty under the cover of sale invoices. The case of the department is that, the waste and scrap generated during repair and maintenance of the plant and machinery, which is out of capital goods, on which Cenvat credit has been taken, therefore in terms of Rule 3(5A)(b) of Cenvat Credit Rules ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Shree Khedut Sahakari Khand Udyog Mandli Limited vs. CCE & ST, Surat - 2017 (11) TMI 1000 - CESTAT AHMEDABAD. (c) Shree Sahakari Khand Udyog Mandli Limited vs. CCE & ST, Daman - 2017 (11) TMI 760 - CESTAT AHMEDABAD. (d) Shriram Alkali & Chemicals vs. CCE, Surat - 2010 (8) TMI 274 - CESTAT AHMEDABAD. 3. He further submits that demand in the present case is for subsequent period and for the ear ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ital goods, other steel material purchased by them from which the scrap was generated, on which no Cenvat credit was taken. However, the Adjudicating Authority have not carried out any verification and confirmed the demand. Therefore, I am of the view that matter should be reconsidered by the Adjudicating Authority by verifying the fact that appellant have not availed Cenvat credit on the capital ..... X X X X Extracts X X X X X X X X Extracts X X X X
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