Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2017 (2) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2017 (2) TMI 978 - CESTAT NEW DELHIWaste and scrap - removal without payment of duty - conveyor belts - credit of duty paid on conveyor belt was taken by the appellants. When the conveyor belt after repeated use became unfit for further use, these worn out conveyor belts were sold as waste and scrap by the appellants - whether duty is required to be paid on the waste and scrap of Conveyor belts on which the credit was taken by the appellants as capital goods? - Held that: - U/r 57S (2)(C) when the capital goods are sold as waste and scrap the manufacture shall pay the duty leviable on such waste and scrap - Therefore Revenue is rightly demanding duty on such waste and scrap. Extended period of limitation - public sector undertaking - whether the demand raised by invocation of limitation period has to be upheld as held by the Ld. Member (Technical) or the appeal has to be allowed on the point of limitation as held by the Id. Member (Judicial)? - Held that: - the appellants did not file due declaration u/r 173B for manufacture, classification and clearance of such waste and scrap and also did not indicate said clearance in their RT-12 monthly returns. I find that the question of filing declaration or indicating in the monthly return regarding sale of waste and scrap of conveyor belts would not arise in view of bonafide belief entertained by the appellant as could be deduced from different interpretations followed by the Tribunal itself. There could be no substance in the allegation of fraud, suppression, wilful misstatement with an intention to evade payment of duty against the appellant in such a situation. The appellant is liable to pay Central Excise duty on waste and scrap of conveyor belts sold and cleared by them - the demand shall be restricted to normal period - decided partly in favor of the appellant.
|