2018 (12) TMI 714

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..... that “if the capital goods are cleared as waste and scrap, the manufacturer shall pay an amount equal to the duty leviable on the transaction value” - the appellant all along stated that waste and scrap generated from the capital goods were brought into the factory much before 01.04.1994, when where was no provisions for availing credit on the capital goods. It is the case of the appellant tha .....

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..... under Chapters 72 and 73, among others, of the Central Excise Tariff Act, 1985. Show-cause notice dated 07.05.2014 was issued for the period 2009-2010 alleging that the assesses have not paid Central Excise duty on the clearance of used and rejected machinery/machinery spare/equipment in contravention to the provisions of Rule 3 (5A) of the Cenvat Credit Rules, 2004. The Adjudicating Authority con .....

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..... is the case of the appellant that since there is no provision for availing credit on the capital goods, no Excise duty was required to be paid. I find that the Adjudicating Authority has also dropped the demand attributable to rejected machinery/machinery spares/equipments, which were procured before introduction of modvat scheme on capital goods. The Adjudicating Authority confirmed the demand o .....

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