2005 (8) TMI 263

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..... nd by its Vice President [E/4203/04-NB(SM)] have been directed against the common order-in-appeal vide which the Commissioner (Appeals) has disallowed the Modvat credit, and confirmed the duty demand for the period 13-10-95 - 16-7-99 of Rs. 4,75,335/- with equal amount of penalty, against the company and also confirmed separately penalty of Rs. 45,000/- against the Vice President. 2. I have heard .....

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..... did not arise out of any manufacturing activity but arose during wear/tear of the machine & machinery. No credit had been even availed by the appellants in respect of those machines and machinery. Under these circumstances, no duty could be demanded and confirmed against them in respect of the scrap. The case of the appellants also stands covered by the ratio of law laid down in an identical case .....

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