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2016 (5) TMI 993 - AT - Central ExciseCorrectness of confirmation of recovery of an amount as duty - Rule 3(5A) of Cenvat Credit Rules, 2004 - Waste and scrap of Iron and Steel cleared - Scrap items have emerged during the miscellaneous construction activity inside the factory and on these items credit was never taken as capital goods - Held that:- I find that to counter the categorical assertion of the appellant that these scrap materials were not connected to any capital goods on which credit has been availed no enquiry or finding has been recorded by the lower Authorities. To apply above-mentioned Rule, it is necessary to give a finding that the capital goods on which the credit was availed are cleared as waste and scrap. Such assertion with supporting evidence is not available in the impugned order. Accordingly the same could not be sustainable. - Decided in favour of appellant
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