2003 (11) TMI 185

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..... elates to Modvat/Cenvat reversal ordered by the Department of various amounts as indicated in brackets hereinafter, totalling in all Rs. 2,54,469/- relating to - (a) return of capital goods (DG Spares) to supplier (Rs. 55,541/-); (b) short-receipt of material (Rs. 64,335/-); (c) sale of old used material viz. fire bricks and conveyor belts, furnace oil waste (Rs. 30,281 .....

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..... gly, the party is entitled for refund claim of Rs. 27,750.50, which he would not have lawfully paid. Thus, the appellants succeed on this issue. 4.Items (b) and (d) are not pressed. 5.As regards item (c), it was argued by the Counsel that sale of old used material would not attract duty. In support of his contention, he referred to the decision of this Bench in the case of Hindustan Petroleum .....

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..... t. It was pointed out by the Counsel that the view taken by the Tribunal in the case of CCE v. West Coast Industrial Gases Limited (supra), was confirmed by the Supreme Court, as reported in 2003 (155) E.L.T. 11 (S.C.). 6.On the other hand, Shri L. Narasimha Murthy, learned JDR, appearing for the Revenue, submitted that the ratio of the decision in the case of West Coast Industrial Gases Limited .....

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