2005 (1) TMI 181 - AT - Central Excise

Summary

The Appellate Tribunal CESTAT, New Delhi ruled in favor of M/s. Banswara Textile Mills Ltd. regarding the dutiability on waste and scrap of capital goods. The Tribunal rejected the Revenue's appeal as they failed to prove that the scrap was generated from machines on which Modvat credit was availed by the respondents. The responsibility to prove the product's dutiability lies with the Revenue, which they did not fulfill in this case.