TMI Blog2014 (1) TMI 466X X X X Extracts X X X X X X X X Extracts X X X X ..... waste and scrap has arisen were not cenvatable, the onus to prove the contrary is upon the Revenue – Following Union of India vs. Hindustan Zinc Ltd. [2007 (3) TMI 198 - HIGH COURT RAJASTHAN ] - Revenue has not advanced any evidence to reflect upon the fact that the assessee had availed the Cenvat credit on the capital goods – order set aside and the Central Excise authorities directed to verify ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... uld not have been dismissed for non-prosecution. We accordingly allow the ROA application. 2. As regards stay, we find that the lower authorities have confirmed the demand of duty of Rs. 30,08,351/- alongwith confirmation of interest and imposition of penalty of identical amount on the ground that during the period 2004-2005 to 2007-2008, the appellant had cleared waste and scrap of capital good ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of Cenvat Credit Rules and held that the appellants are required to reverse the credit or to pay duty. 3. We find that admittedly the said rules are applicable in respect of waste and scrap arising out of capital goods, on which an assessee has taken the Cenvat credit. As such, there is no dispute about the legal position and the entire dispute in the present appeal relates to the verification ..... X X X X Extracts X X X X X X X X Extracts X X X X
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