2006 (7) TMI 544

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..... Respondent. [Order per : S.S. Kang, Vice President]. The applicants filed this application for waiver of pre-deposit of duty of Rs. 2,43,383/- and penalty of the equal amount. 2. Show cause notice was issued demanding duty in respect of waste and scrap of the capital goods for the period from August, 2003 to January, 2004. Under Rule 3(4) read with Rule 12 of the Cenvat Credit Rules, .....

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..... n taken, cannot be made. Revenue relied upon the decisions of the Tribunal in the case of Indo Rama Synthetics (India) Ltd. v. CCE, Nagpur, reported in 2005 (190) E.L.T. 431 and CCE, Jaipur v. J.K. Udaipur Udyog Ltd., reported in 2005 (182) E.L.T. 378, to submit that waste and scrap of the capital goods is liable to duty. 4. We find that prior to 1-4-2000, there was Rule 57S(2) of the Central Ex .....

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