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2014 (1) TMI 417 - CESTAT NEW DELHICapital goods cleared as scrap – Notice issued under Rule 57S(2)(C) of Central Excise Rules, 1944 – Duty demand on transaction value of the scrap – Held that:- The demand has been confirmed by invoking Rule 57S (2)(C) of the Central Excise Rules 1944 on the ground that scrapped capital goods were Cenvat credit availed - There is absolutely no evidence on record to show that the Cenvat Credit had been availed in respect of the capital goods which were subsequently cleared as scrap - if the department alleges that the scrap of capital goods was Cenvat credit availed, it was for the department to prove so –Following Shahabad Coop. Sugar Mills Ltd. vs. CCE, Panchkula [2010 (8) TMI 561 - CESTAT, NEW DELHI] – Orders set aside – Decided in favour of Assessee.
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