9911796707
TMI Blog2018 (7) TMI 1778X X X X Extracts X X X X X X X X Extracts X X X X ..... who alleges has to prove”, it is for the Revenue to prove that the scrap in question had arisen out of the capital goods which were the one in respect of which the appellant has availed the credit. Also, the scrap is in the nature of worn out items of the plant and machinery, which has arisen during the course of repair and maintenance - The Hon’ble Supreme Court in the case of Grasim Industrie ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ar Singh (Supdt.) AR for Respondent ORDER Per: Archana Wadhwa After rejecting the request of adjournment, we proceed to decide the appeal as the issue lies in a narrow compos. The appellants are engaged in the manufacture of sugar and were availing the benefit of Cenvat Credit of duty paid on various capital goods. 2. During the period from April, 2006 to March, 2007, the appellan ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... udicating Authority was upheld by Commissioner (Appeals). Hence the present appeal. 3. It is seen that the appellant took a categorical stand before the authorities below that the scrap in question is in the nature of second hand worn out collection items and not the clearance of the cenvatable capital goods as such, so as to require any reversal or Cenvat Credit on payment of duty. The demand ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... dustries Limited vs. Union of India reported at 2011 (273) ELT 10 (SC) has observed that such type of scrap and waste arising from repair and maintenance of capital goods are not dutiable. It is not the Revenue s case that the entire plant and machinery stands cleared/sold by the assessee. In such a scenario we find no merits in the Revenue s case. Apart from that we also agree with the appella ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
