https://www.taxtmi.com/caselaws?id=119005 Duty was not shown to be leviable on scrap cleared from old and used capital goods under Rule 3(4) of the Cenvat Credit Rules, 2001, which provided for payment only where inputs or capital goods were cleared as such. On that basis, the assessee was held to have made out a strong prima facie case for waiver of pre-deposit. The pre-deposit request was accepted, and deposit of the duty and equal penalty was dispensed with. en-us Thu, 12 Jan 2006 00:00:00 +0530 Sat, 07 Jul 2012 13:32:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=119005 Duty was not shown to be leviable on scrap cleared from old and used capital goods under Rule 3(4) of the Cenvat Credit Rules, 2001, which provided for payment only where inputs or capital goods were cleared as such. On that basis, the assessee was held to have made out a strong prima facie case for waiver of pre-deposit. The pre-deposit request was accepted, and deposit of the duty and equal penalty was dispensed with. Case-Laws Central Excise Thu, 12 Jan 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=119005