2013 (5) TMI 707 - AT - Central Excise

Demand of duty - Scrap cleared without payment of duty - Appellant contended that the scrap is of the old and used capital goods and no credit has been availed in respect of capital goods - Held that - Appellant failed to produce any evidence in support of their claim in this regard. Therefore, appeal is dismissed.

Summary

The appellant's appeal was dismissed by the Appellate Tribunal CESTAT NEW DELHI as they failed to provide evidence that the scrap cleared without duty payment was from capital goods on which no credit was availed. The demand was confirmed by the Commissioner (Appeals) as no supporting evidence was presented by the appellant.