9911796707
TMI Blog2013 (11) TMI 1149X X X X Extracts X X X X X X X X Extracts X X X X ..... oulds cannot be treated as duty paid capital goods - Prima facie, Rule 3(5A) of CENVAT Credit Rules, 2004 would not apply - the pre-deposit of the entire amount of duty interest and penalty waived and recovery stayed till the disposal – Stay granted. - E/40228/2013 - - - Dated:- 22-5-2013 - Pradip Kumar Das And Mathew John, JJ. For the Appellant : Shri J Shankarraman, Adv. For the Respo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... that these goods were repeatedly used and then it was cleared as waste and scrap of POP moulds. He relied upon the decision of the Delhi Bench of the Tribunal in their own case vide Stay Order No.1263/2012 - EX (BR), dated 03.08.2012, granted unconditional stay. He also relied upon the decision of the Tribunal in the case of Commissioner of Central Excise, Jaipur-II Vs Birla Corporation Ltd. Repo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... applicant's own case, on an identical issue, vide stay order dated 03.08.2012, stay was granted. The relevant portion of the stay order is reproduced below:- "5. On the other hand, learned Counsels for the respondents have contended that wear and tear/waste and scrap having not arisen during the course of manufacture, no duty could be claimed in respect thereof. They have also referred to th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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