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TMI Blog2016 (3) TMI 561X X X X Extracts X X X X X X X X Extracts X X X X ..... taken CENVAT credit from those normal scraps. It is revealed from the record that the appellant availed Cenvat credit on the capital goods, which were cleared as scrap materials. The claim of the appellants that they have not availed Cenvat credit on capital goods of scrap material, required to be established by them. Thus find both authorities below had examined the issue in detail and thereafte ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... /2011 - Order No. A/11910 / 2015 - Dated:- 4-12-2015 - MR. P.K. DAS, MEMBER (JUDICIAL) For the Petitioner : Shri H. R. Vepari, C.A. For the Respondent : Shri S. K. Shukla, Authorised Representative ORDER PER: P.K. DAS The appellants were engaged in the manufacturing of Paper. On verification of record, it was found that during the period from 2004-05 to 2006-07, they c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... st and penalty of equal amount of duty. The appeal filed by the Revenue was rejected. Now, the appellant filed this appeal before the Tribunal. 2. The Learned Counsel on behalf of the appellant submits that they have taken a definite stand before the lower authorities that they have not utilized CENVAT credit on the capital goods, and therefore, there is no reason to pay duty on the removal of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the statement of Shri D. C. Goyal, General Manager that they were unable to segregate pertaining to the scrap of capital goods on which they have taken CENVAT credit from those normal scraps. It is revealed from the record that the appellant availed Cenvat credit on the capital goods, which were cleared as scrap materials. The claim of the appellants that they have not availed Cenvat credit on ca ..... X X X X Extracts X X X X X X X X Extracts X X X X
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