https://www.taxtmi.com/caselaws?id=121164 Duty was payable on mixed scrap arising from capital goods on which credit had been taken, because Rule 57S(2)(c) was held applicable and the precedent on burnt copper wire was found inapposite; the duty demand on the scrap was therefore sustained. Penalty equal to the duty was not justified, as the scrap had been cleared under invoices already furnished to the Revenue and no suppression or misdeclaration was established; the penalty was accordingly set aside. en-us Thu, 15 Feb 2007 00:00:00 +0530 Fri, 27 Jul 2012 11:19:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=121164 Duty was payable on mixed scrap arising from capital goods on which credit had been taken, because Rule 57S(2)(c) was held applicable and the precedent on burnt copper wire was found inapposite; the duty demand on the scrap was therefore sustained. Penalty equal to the duty was not justified, as the scrap had been cleared under invoices already furnished to the Revenue and no suppression or misdeclaration was established; the penalty was accordingly set aside. Case-Laws Central Excise Thu, 15 Feb 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=121164