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TMI Blog2017 (11) TMI 1434X X X X Extracts X X X X X X X X Extracts X X X X ..... such waste and scrap has arisen out of repair, modernization of the plant or machinery - there is no allegation in the show cause notice that the respondent has availed credit, particularly on the capital goods - SCN is defective - appeal dismissed - decided against Revenue. - E/500/2009 - Final Order No. 41841/2017 - Dated:- 29-8-2017 - Ms. Sulekha Beevi C.S., Member (Judicial) and Shri Madhu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cause notice was issued raising the above allegations and proposing to demand of duty of ₹ 6,48,130/- along with interest and also for imposing penalty. After adjudication, the original authority confirmed the demand, interest and imposed penalty. In Appeal, the Commissioner (Appeals) set aside the same. 3. On behalf of the appellant, ld. AR Shri R. Subramaniyam submitted that as the w ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... waste and scrap, the respondent has to pay an amount equivalent to duty leviable on transaction value in terms of Rule 3(5A). That therefore, the demand raised is legal and proper and the Commissioner (Appeals) ought not to have set aside the demand. 4. Against this, ld. Counsel Ms. L. Mythili reiterated the findings in the impugned order. She submitted that there is no allegation in the show ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ticularly on the capital goods. The show cause notice appears to be defective in many aspects. However, the issue whether the respondents are liable to pay duty on waste and scrap which arises in repair and modernization of the capital goods has been discussed in the case of Grasim Industries Ltd. (supra). Following the same, we hold that the impugned order calls for no interference and the appeal ..... X X X X Extracts X X X X X X X X Extracts X X X X
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