TMI Blog2007 (7) TMI 515X X X X Extracts X X X X X X X X Extracts X X X X ..... ED BY : Shri B.K. Singh, DR, for the Appellant. Shri Rupendra Singh, Advocate, for the Respondent. [Order]. The Revenue challenges the order of the Commissioner (Appeals) to the extent it has reduced the confirmed demand of Rs. 4,89,027/- to Rs. 53,608/- by giving benefit of the depreciated value of the capital goods, which were removed by the Respondent, and imposed a reduced penalt ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the stand that duty was required to be paid on the transaction value as shown in the invoices. However, before the Commissioner (Appeals) a stand was taken up that duty was not payable. The order, which is made against the Respondent, has not been challenged by the Respondent and, therefore, has become final. 3. As regards the additional amount claimed by the Revenue on the basis that under Rule ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of inputs, which were used in a manufacturing process, with that of capital goods, which were required to be used for the manufacture of other goods. The capital goods themselves were not required to be subjected to any manufacturing process, like inputs. The expression as such , as per the dictionary meaning, means, as being what has been indicated or named (see below word such in the Concis ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n a view in Madura Coats Pvt. Ltd. v. CCE, Tirunelveli, reported in 2005 (190) E.L.T. 450 (Tribunal) = 2005-TIOL-891-CESTAT-BANG, that under Rule 3(4) the appellant was not required to pay the duty when used machinery was sold. Since, admittedly, the goods sold were not sold as waste and scrap, the decisions having bearing on sale of waste and scrap of capital goods prior to the introduction of su ..... X X X X Extracts X X X X X X X X Extracts X X X X
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