2013 (2) TMI 361

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..... (AR) Per: S.S. Kang: Common issue is involved, therefore, the applications for waiver of dues are being taken up together. The applicants seek waiver of pre-deposit of duty of Rs.5,67,156.31, interest and penalty in Appeal No. E/1689/12, Rs.7,04,046/-, interest and penalty in Appeal No. E/1690/12 and Rs.5,84,184/- interest and penalty in appeal No. E/1691/12 (total amount approximately Rs.18 lak .....

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..... ll as classification. The waste and scrap cannot be considered as manufactured excisable goods. Therefore, the demand is not sustainable. 4. The contention of the Revenue is that the applicants are working under Cenvat Credit Rules, 2004 and as per Rule 3(5A) of the Cenvat Credit Rules, if the capital goods are cleared as waste and scrap, the manufacturer shall pay an amount equal to the duty lev .....

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