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TMI Blog2017 (3) TMI 1124X X X X Extracts X X X X X X X X Extracts X X X X ..... concerned, reliance is placed in the case of COMMISSIONER OF CENTRAL EXCISE Versus WEST COAST INDUSTRIAL GASES LTD. [2003 (4) TMI 110 - SUPREME COURT OF INDIA] wherein it has been pointed out that there is no specific provision under the Rules considering such barrels/drums as a waste arising out of manufacturing process The appellant had already reversed the credit of 52,736/- on MS Scrap and wil ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... re filed against OIA Numbers CCEA-SRT-I/SSP-479/2012-13/U/S 35A (3)-(Final Order) dated 30.03.2013 and CCEA-SRT-I/SSP-087/2012-13/U/S 35A (3)-(Final Order) dated 29.05.2013 passed by the Commissioner (Appeals) of Central Excise, Customs and Service Tax-Surat-I. 2. Briefly stated the facts of the case are that during the relevant period i.e. April 2010 to September 2010 (Appeal No. E/11936/2013) a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pondent submitted that demand of ₹ 2,09,558/-(appeal No. E/11936/2013) and ₹ 2,15,412/-(appeal No. E/12936/2013), for earlier period i.e. April 2007 to March 2010 and April 2010 to March 2011, respectively the department has dropped the proceedings against them. He submits the said amount relates to clearance of packing materials and other waste scrap, which are covered by the decision ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and scrap of capital goods amounting to ₹ 7,30,308/-, it is submitted that in the Certificate issued by Mitesh Prashant & Co. Chartered Accountants it is clear that most of the capital goods were procured prior to 01.04.1944, hence no credit was availed; few items that were procured thereafter were sold when the value in the books of account become almost zero. Therefore, no duty on the scra ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 1.04.1994, and no contrary evidnce is produced by the Revenue. Therefore, waste and scrap of the capital goods cannot be subjected to duty. Also, the demand on the scrap of motor cycle cannot be sustained as no credit is availed on the same. 6. In the result, except to the extent of reversal of credit of 52,736/- already made and ₹ 7,206/- agreed to be made, the grounds taken by the Revenue ..... X X X X Extracts X X X X X X X X Extracts X X X X
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