https://www.taxtmi.com/caselaws?id=124839 Duty on waste and scrap of capital goods under the erstwhile Modvat regime arose only where Modvat credit had actually been taken on those capital goods, and the Revenue bore the burden of proving such availment. On the facts recorded, the capital goods were received before the credit scheme came into force and there was no rebuttal to the finding that credit had not been availed. In that situation, the scrap did not attract independent excise duty merely because it was cleared as waste and scrap, and the duty demand was held unsustainable. en-us Mon, 27 Oct 2008 00:00:00 +0530 Tue, 16 Oct 2012 13:30:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=124839 Duty on waste and scrap of capital goods under the erstwhile Modvat regime arose only where Modvat credit had actually been taken on those capital goods, and the Revenue bore the burden of proving such availment. On the facts recorded, the capital goods were received before the credit scheme came into force and there was no rebuttal to the finding that credit had not been availed. In that situation, the scrap did not attract independent excise duty merely because it was cleared as waste and scrap, and the duty demand was held unsustainable. Case-Laws Central Excise Mon, 27 Oct 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=124839