https://www.taxtmi.com/caselaws?id=121056 Duty on waste and scrap arising from old and used capital goods could not be sustained for the disputed period because the governing Cenvat Credit Rules did not contain a specific charging provision authorising such levy. Rule 3(4) dealt with removal of inputs or capital goods as such, but did not extend to waste and scrap generated from used capital goods, and the earlier pre-1-4-2000 framework had a different specific provision. In the absence of an express rule covering the period in issue, the duty demand and penalty were held unsustainable and set aside in favour of the assessee. en-us Mon, 17 Jul 2006 00:00:00 +0530 Thu, 26 Jul 2012 12:53:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=121056 Duty on waste and scrap arising from old and used capital goods could not be sustained for the disputed period because the governing Cenvat Credit Rules did not contain a specific charging provision authorising such levy. Rule 3(4) dealt with removal of inputs or capital goods as such, but did not extend to waste and scrap generated from used capital goods, and the earlier pre-1-4-2000 framework had a different specific provision. In the absence of an express rule covering the period in issue, the duty demand and penalty were held unsustainable and set aside in favour of the assessee. Case-Laws Central Excise Mon, 17 Jul 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=121056