9911796707
TMI Blog2008 (1) TMI 92X X X X Extracts X X X X X X X X Extracts X X X X ..... that these are capital goods on which credit had been availed and removed as such - so the impugned goods could not be subjected to duty as ‘waste and scrap’ under Section XV - E/288/2005 - 26/2008 - Dated:- 9-1-2008 - Shri P. Karthikeyan, Member(T) [Order].- 1. M/s.Sri Vignesh Yarns Private Ltd., Avinash Taluk had cleared scrap of used machinery and used spares during the period July, 1 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... gned order is not sustainable in law and may be set aside. Ld.SDR submits that in terms of Note 8(a) to Section XV of Central Excise Tariff Act, 1985, the impugned goods are dutiable. The demand is, therefore, sustainable. The appellants had not shown before the lower authorities that what was cleared were not dutiable items or were not scrap of machinery on which credit was availed. Therefore ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... The department has also no case that these are capital goods on which MODVAT credit had been availed and removed as such. The lower authorities have proceeded on the basis that the appellants had clandestinely removed the impugned goods and had not established before them that the impugned goods did not attract Central Excise duty. I find that it is the onus of the department to establish that th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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