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2018 (7) TMI 1778 - AT - Central ExciseCENVAT Credit - Clearance of waste and scrap arisen out of old plant and machinery - whether clearance of 'cenvatable capital goods as such' or not? - extended period of limitation - Held that:- According to the well settled principal of law the “one who alleges has to prove”, it is for the Revenue to prove that the scrap in question had arisen out of the capital goods which were the one in respect of which the appellant has availed the credit. Also, the scrap is in the nature of worn out items of the plant and machinery, which has arisen during the course of repair and maintenance - The Hon’ble Supreme Court in the case of Grasim Industries Limited vs. Union of India [2011 (10) TMI 2 - SUPREME COURT OF INDIA] has observed that such type of scrap and waste arising from repair and maintenance of capital goods are not dutiable. Extended period of limitation - Held that:- It is not a case for invocation of longer period of limitation inasmuch as the waste and scrap was cleared on the basis of invoices and as such no mala fide can be attributed to the assessee, in the absence of any positive evidence to reflect upon any suppression or mis-statement. Appeal allowed - decided in favor of appellant.
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