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2017 (11) TMI 760 - CESTAT AHMEDABADClearance of iron waste & scrap without payment of duty - whether clearance of Iron waste and scrap after 16.06.2005 alleged to be generated out of capital goods on which CENVAT Credit availed, be subjected to duty on its transaction value or otherwise? - Held that: - a plain reading of Rule 3(5A) of CCR, 2004, inserted w.e.f. 16.06.2005 makes it clear that waste and scrap of capital goods on which CENVAT credit has been availed, if cleared from the factory then the manufacturer shall pay an amount equal to the duty leviable on the transaction value of the waste and scrap. The said rule would come into play only when the capital goods credit had been availed by the assessee and later waste and scrap arose out of the said capital goods. In the present case though the appellant has been vehemently arguing that they had received capital goods prior to 1994 and the worn machines/parts were removed as waste and scrap, the said facts had not been verified - matter is remanded to the original adjudicating authority to verify the evidences placed by the appellant before this forum and other evidences - appeal allowed by way of remand.
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