https://www.taxtmi.com/caselaws?id=115248 Duty on waste and scrap of capital goods could not be confirmed merely on the assumption that credit had been taken on the original capital goods. The assessee produced a detailed, verifiable list of the capital goods, their acquisition dates and disposal, and the record showed that the goods were acquired before 1-3-1994, when credit was not admissible on such capital goods. As the Revenue produced no contrary evidence to displace the documentary material, the demand was held not sustainable and was set aside in favour of the assessee. en-us Thu, 31 Mar 2005 00:00:00 +0530 Fri, 25 May 2012 11:28:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=115248 Duty on waste and scrap of capital goods could not be confirmed merely on the assumption that credit had been taken on the original capital goods. The assessee produced a detailed, verifiable list of the capital goods, their acquisition dates and disposal, and the record showed that the goods were acquired before 1-3-1994, when credit was not admissible on such capital goods. As the Revenue produced no contrary evidence to displace the documentary material, the demand was held not sustainable and was set aside in favour of the assessee. Case-Laws Central Excise Thu, 31 Mar 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=115248