Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2010 (11) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2010 (11) TMI 268 - AT - Central ExciseDemand - The show cause notice alleges that the goods cleared by assessee are excisable. It also alleges that the goods cleared as waste and scrap has arisen out of capital goods on which credit has been taken - No attempt has been made to segregate the goods under each of the categories - Allegation regarding manufacture of excisable goods, the burden of proof is on the department to adduce the evidence - In the absence of such evidence having been relied upon, the issue requires to be considered in the light of the second allegation - The appellants were not able to produce documents on the ground that they relate to very old period. Held that: the department has not adduced any evidence relating to the allegation of manufacture of excisable goods and therefore the entire goods should be treated as clearance of waste and scrap which has happened prior to 16-5-05 - Therefore there is no liability to duty or payment of amount as per Rule 3 (5A) of Cenvat Credit Rules.
|