https://www.taxtmi.com/caselaws?id=99149 Duty on scrap allegedly arising from capital goods on which Modvat credit had been taken under Rule 57Q could not be confirmed without first verifying the scrap's actual nature and origin. The record did not support an assumption that capital goods acquired in March 1994 would have been reduced to scrap within a short period, and the adjudicating authority had not properly examined whether the demand was sustainable on the factual basis of the waste and scrap found in the factory. The matter therefore required fresh factual scrutiny, and the order was set aside with remand to the Commissioner for verification of the type and nature of the waste and scrap. en-us Wed, 23 Aug 2000 00:00:00 +0530 Wed, 25 Jan 2012 13:07:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=99149 Duty on scrap allegedly arising from capital goods on which Modvat credit had been taken under Rule 57Q could not be confirmed without first verifying the scrap's actual nature and origin. The record did not support an assumption that capital goods acquired in March 1994 would have been reduced to scrap within a short period, and the adjudicating authority had not properly examined whether the demand was sustainable on the factual basis of the waste and scrap found in the factory. The matter therefore required fresh factual scrutiny, and the order was set aside with remand to the Commissioner for verification of the type and nature of the waste and scrap. Case-Laws Central Excise Wed, 23 Aug 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=99149