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2011 (6) TMI 431 - AT - Central ExciseWaste and scrap generated out of capital goods - violation of Rule 4, 6, 8, 11 and 12 of the Central Excise Rules, 2002 on clearing waste and scrap arising from capital goods on which modvat credit has been taken - Held that:- The goods are admitted to be waste and scrap sold by the respondents have arisen out of capital goods and the appellants claim was that such capital goods were procured prior to introduction of Modvat credit on capital goods. Since the original authority has chosen to confirm the demand treating the goods as excisable goods, clearly the order of the original authority was not sustainable. In view of the above, the order of the Commissioner (Appeals) setting aside the order of the original authority does not call for any interference - Decided against the Revenue.
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