TMI Blog2013 (2) TMI 361X X X X Extracts X X X X X X X X Extracts X X X X ..... ng this in view it is not a fit case for total waiver of duty. The applicants are directed to deposit total amount of Rs.4.5 lakhs within a period of eight weeks. On deposit of the aforesaid amount, pre-deposit of the remaining dues is waived and recovery thereof is stayed during the pendency of the appeals. - E/1689,1690 & 1691/12-Mum - S/1811-1813/12/EB/C.II - Dated:- 11-12-2012 - S.S. Kang ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hout payment of duty. Show-cause notices were issued demanding duty in view of the provisions of Rule 3(5A) of Cenvat Credit Rules, 2004 and demands were confirmed alongwith interest and penalties were also imposed. 3. The contention of the applicants is that the demand is confirmed by treating the waste and scrap cleared by the applicants is of capital goods. The applicants also submitted that ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... is irrelevant. 5. We find that the applicants availed credit on the capital goods and cleared the waste and scrap of such capital goods. Keeping in view the facts and circumstances of the case, we find that it is not a fit case for total waiver of duty. The applicants are directed to deposit total amount of Rs.4.5 lakhs (Rupees Four lakhs fifty thousand only) within a period of eight weeks. On ..... X X X X Extracts X X X X X X X X Extracts X X X X
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