2005 (1) TMI 147

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..... her duty of Central Excise is payable by M/s. J.K. Udaipur Udyog Ltd. on the capital goods cleared by them as waste and scrap. 2. When the matter was called no one was present on behalf of the Respondents in spite of notice. We, therefore, heard Shri Vikas Kumar, learned SDR and perused the records. The Respondents manufacture cement and clinker and avail of Modvat credit on the duty paid on cap .....

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..... Rule where capital goods are sold as waste and scrap the manufacturer shall pay the duty leviable on such waste and scrap. It has not been disputed by the Respondents that they had availed of Modvat credit of the duty paid on the capital goods which are now being sold as waste and scrap. The fact that the Modvat credit was availed of by the Respondents goes to show that these capital goods were us .....

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