https://www.taxtmi.com/caselaws?id=123178 Duty on waste and scrap of old capital goods cleared during April to December 2002 was unsustainable because the relevant Cenvat regime for that period contained no applicable rule fastening such liability; the demand was therefore set aside. Credit on the DG set was denied because the assessee failed to show that it was used in manufacture or factory operations, so the credit disallowance was upheld. The wrongly availed credit also attracted penalty, which was sustained but reduced in amount. en-us Thu, 06 Dec 2007 00:00:00 +0530 Sat, 08 Sep 2012 13:39:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=123178 Duty on waste and scrap of old capital goods cleared during April to December 2002 was unsustainable because the relevant Cenvat regime for that period contained no applicable rule fastening such liability; the demand was therefore set aside. Credit on the DG set was denied because the assessee failed to show that it was used in manufacture or factory operations, so the credit disallowance was upheld. The wrongly availed credit also attracted penalty, which was sustained but reduced in amount. Case-Laws Central Excise Thu, 06 Dec 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=123178