TMI Blog2008 (8) TMI 653X X X X Extracts X X X X X X X X Extracts X X X X ..... the Respondent. [Order per : M. Veeraiyan, Member (T)]. This is an appeal against the order of the Commissioner (Appeals) No. dated 19-8-04. 2. Heard both sides. 3. The relevant facts in brief are as follows :- (a) The appellant manufactures goods like caustic soda, liquid chlorine, stable bleaching powder, hydrochloric acid, aluminium chloride, hydrogen, nitrogen, Tri-chloro B ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... scrap which had arisen out of non-modvated goods; the waste and scrap related to the capital goods purchased prior to 1994 when Modvat credit on capital goods was not available. He also claimed that the detailed chart of waste and scrap including the rejected packing material sold by the appellant submitted was not considered. 4.2 He also submitted that annexure to the show cause notice did not ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... goods received after Cenvat credit on capital goods were introduced and the said was based on documents/records kept under Rules 57T, 57Q of Central Excise Rules, 1944 and the RG 23 Part I register. Under these circumstances, the claim of the appellant that the waste and scrap relates to the capital goods received after 1994 does not deserves to be accepted. Regarding the submission that the dema ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... we find that the demand relates not to goods manufactured by the appellant but relates to waste and scrap which has arisen out of goods on which Cenvat credit taken, and therefore some leniency can be shown. The penalty is accordingly, reduced from Rs. 7,05,731/- to Rs. 1,00,000/- (Rupees one lakh only). 7. The appeal is disposed of on the above terms. (Pronounced in the open Court on 4-8-2008 ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
