https://www.taxtmi.com/caselaws?id=123236 Clearance of old and used press felt was treated as non-dutiable, because the material was evidenced by invoices as used felt rather than scrap, and its removal was not regarded as clearance of capital goods as such. The Tribunal relied on prior decisions that sale of used machinery or similar used goods does not attract duty on the footing of capital goods clearance. It also stated that a Board circular cannot override the statutory position. On that basis, the duty demand was held unsustainable and the assessee's position was accepted. en-us Mon, 28 Jan 2008 00:00:00 +0530 Mon, 10 Sep 2012 15:41:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=123236 Clearance of old and used press felt was treated as non-dutiable, because the material was evidenced by invoices as used felt rather than scrap, and its removal was not regarded as clearance of capital goods as such. The Tribunal relied on prior decisions that sale of used machinery or similar used goods does not attract duty on the footing of capital goods clearance. It also stated that a Board circular cannot override the statutory position. On that basis, the duty demand was held unsustainable and the assessee's position was accepted. Case-Laws Central Excise Mon, 28 Jan 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=123236