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TMI Blog2011 (9) TMI 229X X X X Extracts X X X X X X X X Extracts X X X X ..... capital goods and inputs - bars, tubes welding electrodes used polythene lining, valves, etc. were non-cenvated goods, hence duty on waste and scrap generated from these items cannot be demanded by the department- revenue has nowhere advanced any evidence to show that the scarp of capital goods was out of modvatable capital goods - Held that no suppression of facts can be attributed to the appell ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ts by way of issuance of show cause notice on 14.6.2007 on the ground that inasmuch as the said credit has arisen out of capital goods on which the respondent had availed modvat credit, they were required to pay Central Excise duty on the same. Accordingly, notice proposing to confirm the duty of Rs.1,54,205.00 was issued. The said notice culminated into an order passed by the original adjudica ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... be demanded by the department. The department could not establish that the waste and scrap removed were generated out of cenvated capital goods and inputs. 4. As regards limitation, he observed that 'It is also pointed out by the appellants that the department have issued show cause notice No. 06/GKP/Dn/2005 issued vide C.No. VI(J)(21) MOD - DM/13/2005/26 dated 19.1.2005 and even C.No. 382 date ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f-removal procedure, the onus is upon them to show that the demand was hit by bar of limitation. 6. I find no merits in the above contentions of the revenue. There is a clear finding by Commissioner (Appeals) that the revenue had earlier issued a show cause notice in respect of the same issue to the appellants and as such, was aware of the clearance of goods. In such a scenario, no suppression o ..... X X X X Extracts X X X X X X X X Extracts X X X X
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