2017 (4) TMI 207

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..... lant that old machineries which were dismantled and cleared as scrap, were those machineries on which credit as capital goods were not utilised, nothing survives which could enable the department to demand Central Excise duty even if it is a fact that the said scrap was cleared after the appellant being granted status of EOU - since the scrap which has been cleared are in the form of old and used .....

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..... any representation. 3. Heard the learned Departmental Representative. 4. On perusal of the records we find that the issue involved in this case is whether the appellant during the relevant period, being a 100% Export Oriented Unit could have cleared items like scrap into DTA without obtaining permission and without payment of appropriate duty payable thereon. Three show cause notices were i .....

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..... cleared as scrap, were those machineries on which credit as capital goods were not utilised, nothing survives which could enable the department to demand Central Excise duty even if it is a fact that the said scrap was cleared after the appellant being granted status of EOU. Further, we find that the appellant has been claiming that the scrap items were cable scrap, old and used drums and plastic .....

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