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2017 (3) TMI 365 - AT - Central ExciseValuation - scrap - Iron and scrap is generated out of the capital goods installed in the factory - whether clearance of Iron waste and scrap after 16.06.2005 alleged to be generated out of capital goods on which CENVAT Credit availed, be subjected to duty on its transaction value or otherwise? - Held that: - though the appellant has been vehemently arguing that they had received the 3333 MTs of M.S. Angles, Channels, Beams, Nut Bolts etc, during the period 1986-87 to 2006-07, and used in the maintenance of the plant and machinery for replacement of worn out parts, and the worn parts were removed as waste and scrap of 1930MTs, the said facts had not been verified. No doubt the onus lies on the department to establish that the waste and scrap did arise out of the capital goods on which credit availed, but, in the present case, the evidences adduced by the appellant in establishing the fact no CENVAT credit had been availed on such M. S. Angles, Channels, Beams, Nut Bolts etc., used in the repair and maintenance of the worn out parts of the plant and machinery, and the worn out parts were cleared as waste and scrap, needs to be verified, before confirming the duty on transaction value of waste and scrap under Rule 3(5A) of CCR,2004 - appeal allowed by way of remand.
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