2017 (1) TMI 1355

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..... o demonstrate that excisable goods were cleared other than scrap and waste - bringing the capital goods cleared as 'waste' prior to 16.5.2005, no allegation shall sustain. Similarly scrap not being manufactured, appellant shall not liable to duty - appeal allowed - decided in favor of appellant. - E/650/2006 & E/658/2006 - 42119-42120/2016 - Dated:- 31-10-2016 - Shri D.N. Panda, Judicial Member .....

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..... Added to that, Hon ble High Court of Madras in the case of CCE Pondicherry Vs CESTAT - 2013 (297) ELT 498 (Mad.) has held that clearance of the capital goods as 'waste' was not liable to duty prior to 16.5.2005 since there was no notification in existence to impose duty prior to Notification No.27/2005-CE dt. 16.5.2005. In view of the above position, adjudication order is not sustaina .....

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