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TMI Blog2011 (6) TMI 431X X X X Extracts X X X X X X X X Extracts X X X X ..... has been taken - Held that:- The goods are admitted to be waste and scrap sold by the respondents have arisen out of capital goods and the appellants claim was that such capital goods were procured prior to introduction of Modvat credit on capital goods. Since the original authority has chosen to confirm the demand treating the goods as excisable goods, clearly the order of the original authority ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... capital goods ( on which modvat has been taken) have been cleared in violation of Rule 4, 6, 8, 11 and 12 of the Central Excise Rules, 2002. The show cause notice also alleges violation of Rule 5A of the Cenvat Credit Rules, 2004. In pursuance of Show Cause Notice, original authority confirmed the duty demand of Rs.4,42,406/- under Section 11A of the Central Excise Act. He ordered recovery of int ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... notice and stated that scrap or waste have arisen out of capital goods received minimum 15 years back i.e. prior to 1994 when the credit on capital goods were extended. Original authority held that the burden of proof that the goods were received prior to 1994 is on the assessee. At the same time, he has confirmed the duty under section 11A and imposed penalty under section 11AC of the Central Exc ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... parts are excisable goods. In any case, presently we are not dealing with any parts which are replaced, as the duty demand is relating to waste and scrap sold by the respondents. Therefore, the said decision does not support the view of the department. 8. The goods are admitted to be waste and scrap. Undisputedly the waste and scrap sold by the respondents have arisen out of capital goods and t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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