2008 (8) TMI 353

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..... same are cleared as waste and scrap, the credit of duty availed is required to be reversed in toto, inasmuch as, the provisions of Rule 16(2) are not applicable. – refund of credit reversed not applicable - E/420/2008 - A/1742/2008-WZB/AHD - Dated:- 20-8-2008 - Ms. Archana Wadhwa, Member (J) REPRESENTED BY : Shri P.V. Sheth, Advocate, for the Appellant. Shri D.S. Negi, SDR, for the Res .....

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..... d as under : "9. I find that the appellant themselves sought permission for destruction of the rejected goods and they intend to clear as waste and scrap. Whereas from the records available it is noticed that instead of carrying out any destruction process, the appellants have cleared the said goods without any mutilation/destruction etc. by declaring as waste and scrap. As per the provisions of .....

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