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2010 (2) TMI 391 - CESTAT, NEW DELHICenvat Credit- As such removal of capital goods burnt in fire accident. Impugned items described as ‘burnt plant & machinery along with accessories in sales invoice. No dispute regarding fire accident in assessee’s factory during period. Revenue’s case that impugned machinery was not a total scrap and cleared as such. Held that- There is no evidence produced by the Department that the machinery sold was not scrap but was usable capital goods. In view of this, it cannot be said that the capital goods had been removed as such. The duty has, therefore, been correctly paid on the goods on the transaction value.
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