2011 (1) TMI 1000

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..... ndal, Member (Judicial)   A demand of duty, interest and penalty has been confirmed by the lower authorities against the demand of sale of scrap of old and use capital goods.   2. The brief facts of the case are that the appellants are the manufacturers of sugar. In their sugar factory they procured capital goods. In some cases, they availed modvat credit and in some cases they did not .....

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..... demand without considering the same. Hence, the impugned order is to be set aside.   4. Heard and considered.   5. On careful examination of the submissions made by the ld. advocate, we find that the matter should be looked into afresh again by the adjudicating authority to examine whether waste and scrap cleared by the appellants is a waste and scrap of non-modvatable goods or not? Th .....

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