Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2018 (11) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2018 (11) TMI 1810 - CESTAT KOLKATAReversal of CENVAT Credit - capital goods cleared as waste and scrap - Rule 3(5A) of the Cenvat Credit Rules, 2004 - HELD THAT:- We have perused the list of goods attached to both the Show Cause Notices. No doubt, such items are unusable waste and scrap. These are mostly worn out items such as scrap cables, components, railway railings plastic drum etc. None of the items are recognizable as capital goods. Further Revenue has failed to undertake any exercise to establish whether any credit was availed by the appellant on such items in the first place. We have perused the decision of Hon’ble Supreme Court in the case of Auto Ignition Ltd. [2008 (4) TMI 43 - SUPREME COURT]. The Apex Court has taken the view that in the absence of any proof, demand raised by issuing Show Cause Notices cannot be sustained. There are no justification for the demand of duty - appeal allowed - decided in favor of appellant.
|