2014 (1) TMI 417

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... und that scrapped capital goods were Cenvat credit availed - There is absolutely no evidence on record to show that the Cenvat Credit had been availed in respect of the capital goods which were subsequently cleared as scrap - if the department alleges that the scrap of capital goods was Cenvat credit availed, it was for the department to prove so –Following Shahabad Coop. Sugar Mills Ltd. vs. CCE, .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... Commissioner vide order in original dated 23.9.03 and the Additional Commissioner s order was upheld by the Commissioner (Appeals) vide order in appeal dated 25.10.04 against which this appeal has been filed. 2. Heard both sides and perused the records. 3. We find that the demand has been confirmed by invoking Rule 57S (2)(C) of the Central Excise Rules 1944 on the ground that scrapped capital .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X