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2011 (9) TMI 229 - CESTAT, NEW DELHIPayment of Modvat/Cenvat on scrap - Appelant contended that waste and scrap, in question, were arisen out of dismantilation of old plants prior to 1994, when modvat /Cenvat scheme was not introduced - So duty is not required to be paid clearance of scrap of capital goods and inputs - bars, tubes welding electrodes used polythene lining, valves, etc. were non-cenvated goods, hence duty on waste and scrap generated from these items cannot be demanded by the department- revenue has nowhere advanced any evidence to show that the scarp of capital goods was out of modvatable capital goods - Held that no suppression of facts can be attributed to the appellants - Revenue has not challenged the above factual position - Thus appeal of revenue is rejected.
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