9911796707
TMI Blog2010 (8) TMI 561X X X X Extracts X X X X X X X X Extracts X X X X ..... in brief are that the appellant sold various types of waste and scrap in the form of MS scrap, CI scrap, CS Scrap, Brass Tube, Bearing, HDPE Bags/old Polythene sheets, empty drums, old tube and Vehicles parts, old washed gunny bags, MS patti, SS Screen, Nickel Screen during the year 1998-99, 1999-2000 and 2000-2001. The value of waste and scrap sold was Rs. 24,35,343/- and the duty involved was Rs. 3,89,655/-.The original authority adjudicated the matter and confirmed the demand of duty which was upheld by the Commissioner (Appeals) vide order dated 17-12-2004. On appeal by the party, the matter was remanded to the original authority with the following directions : "5. I find that the appellant in reply to show cause notice, has speci ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of capital goods as if arising out of capital goods on which credit was taken was not justified. 6. Learned SDR submits that in terms of order of the Tribunal, the appellants have failed to produce the evidence for co-relating that the impugned waste and scrap cleared by them relating to which all the capital goods are covered by the connected duty paying documents. He, therefore, seeks upholding the order of the Commissioner (Appeals). 7.1 I have carefully considered the submissions from both sides. I find that the demand stands confirmed by the original authority on the waste and scrap of capital goods cleared prior to 1-4-2000 under provisions of Rule 57-S (2)(c) of erstwhile Central Excise Rules, 1944 as mentioned in para 16 of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hat RG 23 Part I and II maintained by them clearly mentioned that no credit has been taken in respect of capital goods. This is a simple fact which could have been verified and a clear finding should have been recorded by the authorities below. When specific direction was given by the Tribunal to consider this claim of the appellants, the issues have been side tracked by the authorities below without giving a finding on this claim. 8. The stipulations in the earlier order of the Tribunal is not for co-relating any particular scrap or waste as arising out of any particular capital goods with the connected purchase invoices. The issue that was required to be considered was whether the waste and scrap have arisen out of capital, goods on ..... X X X X Extracts X X X X X X X X Extracts X X X X
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