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TMI Blog2004 (12) TMI 154X X X X Extracts X X X X X X X X Extracts X X X X ..... d the validity of the impugned Order-in-appeal which is common in all these appeals, passed by the Commissioner (Appeals). 2. In appeal Nos. E/4325 and 4324/04-NBC, the Counsel for the respondents are present while in other appeals none has come present and no request for adjournment has been received from the respondents and as such, we proceed to decide these appeals also along with other appe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f clearance. She has also referred to the grounds of appeals and contended that wear and tear/waste and scrap being manufactured product, are chargeable to duty and this aspect had been overlooked by the authorities below. Therefore, the impugned order deserves to be set aside. 5. On the other hand, learned Counsels for the respondents have contended that wear and tear/waste and scrap having not ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed by the Cenvat Credit Rules, 2000/2001, wherein no provision for the demand of duty on the waste and scrap of the capital goods has been made. Rule 3(4) of the Cenvat Credit Rules, 2001 only enacts that where inputs/capital goods as such have been cleared by the assessee, he will be liable to reverse the credit/pay duty in respect thereof. But this rule does not speak of reversal of credit or pa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . 314, it has been observed that since no process of manufacture is involved in respect of waste and scrap which is generated during the course of final products by the assessee, no duty can be demanded. The ratio of law laid down in these cases also squarely covers the issue involved in the present cases. 9. In the light of the discussions made above, we do not find any illegality in the impugn ..... X X X X Extracts X X X X X X X X Extracts X X X X
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