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2018 (12) TMI 714 - AT - Central ExciseCENVAT Credit - contravention to the provisions of Rule 3 (5A) of the Cenvat Credit Rules, 2004 - it was alleged that assesses have not paid Central Excise duty on the clearance of used and rejected machinery/machinery spare/equipment - Held that:- Rule 3(5A) of Cenvat Credit Rules, 2004, prescribes that “if the capital goods are cleared as waste and scrap, the manufacturer shall pay an amount equal to the duty leviable on the transaction value” - the appellant all along stated that waste and scrap generated from the capital goods were brought into the factory much before 01.04.1994, when where was no provisions for availing credit on the capital goods. It is the case of the appellant that since there is no provision for availing credit on the capital goods, no Excise duty was required to be paid - appeal dismissed - decided against appellant.
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