2010 (1) TMI 354

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..... of classification of waste and scrap arising out of used capital goods for the purpose of sub-rule (5A) of Rule 3 of Cenvat Credit Rules, 2004. Held that-in the light of the various decisions rectification of mistake cannot be made. Thus, there is no merit in application for rectification of mistake and accordingly reject the same. - E/34-35/2009 - M/201/2010-WZB/AHD - Dated:- 29-1-2010 - Shr .....

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..... y leviable on transaction value to be collected. Determination the amount equal to the duty leviable in my opinion would require classification. Therefore without classification, rate of duty cannot be indicated. Further, even if it is assumed that capital goods would have already been classified at the time of receipt, the fact remains that at the time of disposing of the same as waste, there can .....

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..... (135) E.L.T. 548 (Tri.-Del.)] (2) CCE, Mumbai v. Pan Asia Corporation [2004 (167) E.L.T. 170 (Tri.-Mumbai] (3) CCE, New Delhi v. Manish Fabricators Allied Products [2001 (131) E.L.T. 632 (Tri. - Del.)] Therefore just because the decision of the Tribunal in one case which was not cited before me was not considered, rectification of mistake cannot be made. 4. In view of the above discuss .....

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