https://www.taxtmi.com/caselaws?id=118358 Duty on clearance of scrap arising from old, broken and unserviceable parts of capital goods was found unsustainable where no Modvat credit had been taken on the goods. The revenue relied on Rule 57S(2)(C) of the Central Excise Rules on the footing that the scrap represented old and used parts of capital goods, but that factual basis was not controverted. In the absence of credit having been taken, the necessary foundation to fasten duty was missing, and the demand was rejected in favour of the assessee. en-us Wed, 01 Feb 2006 00:00:00 +0530 Sat, 30 Jun 2012 11:58:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=118358 Duty on clearance of scrap arising from old, broken and unserviceable parts of capital goods was found unsustainable where no Modvat credit had been taken on the goods. The revenue relied on Rule 57S(2)(C) of the Central Excise Rules on the footing that the scrap represented old and used parts of capital goods, but that factual basis was not controverted. In the absence of credit having been taken, the necessary foundation to fasten duty was missing, and the demand was rejected in favour of the assessee. Case-Laws Central Excise Wed, 01 Feb 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=118358