TaxTMI 
TaxTMI 
Hello Sir, I have purchased an asset for my manufacturing unit over the period of years and have not claimed excise at the time of purchase. However when i had cleared the asset in 2014 -2015 in one goal, I have not charged excise at the time of sale. The excise dept however claims that you need to pay excise duty at the time of clearance undoubtedly you have availed excise credit or not? If i don't have to charge excise at the time of clearance, Can someone provide me details or circular or notification for the same please. Awaiting,
excise duty demand
10 Jan 2016 
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Excise duty on capital goods: clearance attracts duty even if CENVAT credit was not availed, with prescribed reversal rules.
Excise duty arises on clearance of capital goods even if CENVAT credit was not availed at purchase. Where CENVAT credit was taken, the manufacturer must pay an amount equal to the credit taken reduced by prescribed quarterly percentages; if that amount is less than duty on transaction value, duty equal to transaction-value duty is payable. Clearance as waste or scrap attracts duty equal to the transaction-value duty. The applicability of these provisions to assets bought when credit was not allowed is arguable. (AI Summary)
Excise duty arises on clearance of capital goods even if CENVAT credit was not availed at purchase. Where CENVAT credit was taken, the manufacturer must pay an amount equal to the credit taken reduced by prescribed quarterly percentages; if that amount is less than duty on transaction value, duty equal to transaction-value duty is payable. Clearance as waste or scrap attracts duty equal to the transaction-value duty. The applicability of these provisions to assets bought when credit was not allowed is arguable. (AI Summary)