2018 (6) TMI 769 – CESTAT MUMBAI – TMI – Demand of duty- Scrap – Rule 4(5)(a) of the Cenvat Credit Rules, 2004 – Held that:- There is no doubt that the removal of defective/damaged mould is nothing but a removal of input for further processing by the job worker. Therefore, the removal is correctly covered by Rule 4(5)(a) of the Cenvat Credit Rules, 2004 – appeal allowed – decided in favor of appellant. – Appeal Nos. E/87995,87998/2017 – Order No. A/86152-86153/2018 – Dated:- 24-4-2018 – Hon ble Mr. Ramesh Nair, Member (Judicial) Shri Sunil Agarwal, Advocate, for appellant Shri S.J. Sahu, Assistant Commissioner (AR), and Shri Deepak Chavan, Superintendent (AR), for respondent ORDER The facts of the case are that the appellant is using their
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nder Rule 4(5)(a). 2. Shri Sunil Agarwal, learned counsel appearing on behalf of the appellant, submits that the issue is no longer res integra as the same is settled by the fivemember Larger Bench of this Tribunal in the case of Wyeth Laboratories Ltd. vs. CCE, Bombay – 2000 (120) ELT 218 (Tri.-LB). He also relied upon the following judgments:- (i) La Prenca Industries Pvt. Ltd. – 2017 (346) ELT 412 (Tri.-Mum.); (ii) La Prenca Industries Pvt. Ltd. – 2017 (349) ELT A27 (Bom.); (iii) Shakti Wire Products – 2009 (241) ELT 223 (Tri.- Mum.); (iv) Surya Colour Products Pvt. Ltd. – 2012 (280) ELT 455 (Tri.-Bang.). 3. Shri S.J. Sahu, learned Assistant Commissioner and Shri Deepak Chavan, learned Superintendent (ARs), appearing on behalf of Revenue
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