Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2011 (6) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2011 (6) TMI 420 - CESTAT, DELHIClearance of capital goods after intense use to be cleared 'as such' or scrap - sale of transformers(capital goods) received and utilized for more than ten years - excise duty paid on the transaction value - Revenue confirmed the demand of differential duty holding that capital goods should be cleared as such and duty payable on goods cleared as such should be equal to the credit originally taken - Held that:- The clearance of such old and used transformer though described in the invoice as transformer cannot be treated cleared as such unless it was shown that the buyer has used it as transformer and not as scrap. In the absence of evidence it should be treated as clearance of transformer as scrap, as claimed by the appellants. See Modernova Plastyles Pvt.Ltd. (2008 - TMI - 31876 - CESTAT, MUMBAI) - Decided in favor of assessee.
|