Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2017 (9) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2017 (9) TMI 1183 - AT - Central ExciseClearance of Waste and Scrap - Rule 57-S(2)(c) - scrap and waste has arisen out of the cenvatable capital goods - Held that: - The demand stands confirmed by Commissioner (Appeals), in terms of the provisions of Rule 57-S (2) (c), It is noted that such provision was deleted from the statute with effect from 01.04.2000. As such, as rightly contended by the ld. advocate, the demand for the period post 01.04.2000 cannot be confirmed. As, for the period prior to 01.04.2000, by appreciating the nature of the waste and scrap, as detailed in the annexure to the show cause notice, we note that the same is not scrap of capital goods. The provisions of Rule 57S (2)(c) get invoked only when the capital goods themselves are removed as waste and scrap and does not govern the waste and scrap arisen during the course of maintenance, replacement or repair of the capital goods. As such, in our views, the Commissioner (Appeals) has proceeded on wrong footing. Appeal restored to Order-in-Original - matter on remand.
|