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TMI Blog2017 (3) TMI 1501X X X X Extracts X X X X X X X X Extracts X X X X ..... nue is in appeal. 2. The facts of the case are that during the course of audit, it was found that during the period March, 2007 to October, 2007, the respondent sold old and used machinery without payment of duty, therefore, it was pointed out that the respondent is required to reverse cenvat credit on these capital goods in terms of Rule 3(5) of the Cenvat Credit Rules, 2004. It was also found t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ron and steel, the contention of the respondent before the Ld. Commissioner (A) that the same is on account of dismantling of old building on which no manufacturing activity taken place, therefore, they are not liable to pay duty thereon. In view of this, the Ld. Commissioner (A) dropped the demand against the respondent. Aggrieved from the said order, the Revenue is before me. 3. The Ld. AR subm ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ld. 5. Heard the parties and considered the submissions. 6. On careful consideration submissions made by both the sides, I find that demand has been proposed to be raised in the show cause notice in two grounds. (a) Reversal of cenvat credit on capital goods cleared during the period March, 2007 to October, 2007. (b) Payment of duty in terms of Rule 3 (5A) of Cenvat Credit Rules, 2004 on sal ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e sale of scrap Iron and steel it is the contention of the Ld. Counsel for the respondent that the scrap is of dismantled old building. Admittedly, the same is not out of the capital goods or manufactured goods by the respondent. 9. In that circumstances, the provisions of Rule 3(5A) of Cenvat Credit Rules, 2004 are not applicable, therefore, I do not find any infirmity in the impugned order. The ..... X X X X Extracts X X X X X X X X Extracts X X X X
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