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TMI Blog2019 (7) TMI 53X X X X Extracts X X X X X X X X Extracts X X X X ..... here is no dispute that after inserting Rule 3(5A) in Cenvat Credit Rules, the assessee is required to pay duty on waste and scraps of capital goods on which Cenvat credit is availed. Time limitation - HELD THAT:- After insertion of the provision, there is no doubt and there is no scope for the assessee to entertain any bonafide belief that whether duty is payable or not on the waste and scrap ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Shri S.N. Gohil, Superintendent (AR) for the Respondent ORDER The issue involved in the present case is that whether the appellants are liable to pay duty on the transaction value of waste and scrap of capital goods on which Cenvat credit was availed. The period involved is 2005-06 to 2006-07. 2. Shri D.K. Trivedi, Ld. Counsel appearing on behalf o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , the entire demand confirmed by invoking extended period is not sustainable. None appeared for M/s. Shree Khedut Sahakari Khand Udyog Mandli Limited (Appeal No. E/728/2010). 3. Shri S.N. Gohil, Ld. Superintendent (AR) appearing on behalf of the Revenue reiterates the findings of the impugned order. 4. Heard both sides and perused the record. We find that as regards th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ase, there is no dispute that the appellant had availed Cenvat credit on the capital goods. Therefore, the decision cited by the appellant is not applicable. Accordingly, we do not agree with the appellant that the demand is time-barred. The impugned orders are upheld and the appeals are dismissed. (Order dictated and pronounced in the open court) - - TaxTMI - TMITax - Cent ..... X X X X Extracts X X X X X X X X Extracts X X X X
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