2014 (1) TMI 471

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..... rap on which the duty has been sought by the adjudicating authority is nothing but waste, which has generated on dismantling and cutting the capital goods – Following M/s. Grasim Industries Ltd. Versus Union of India [2011 (10) TMI 2 - SUPREME COURT OF INDIA ] - the appellant has made out a strong prima facie case in their favour – Pre-deposits waived till the disposal – Stay granted. - Appeal No .....

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..... pellant had cleared the capital goods on which Cenvat credit has been availed and later discarded. On perusal of the record, we find that whatever cleared is wastage of cables, MS Scrap, Lot of machinery parts/ bearings/MS motors, Ferroys and non-ferroys parts, scrap copper tubes, mechanical and instrumental spares and scraps. We find that wherever it is applicable, the appellant has discharged th .....

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