https://www.taxtmi.com/caselaws?id=204573 Rule 57-S(2)(c) of the Central Excise Rules, 1944 applies only where waste and scrap arise from capital goods on which credit under Rule 57Q had actually been taken. The burden was on the department to prove such availment before demanding duty on the scrap, and the record did not establish credit during the disputed period. On that basis, the demand was held unsustainable and the order confirming duty and penalty was set aside, with consequential relief to the assessee. en-us Fri, 27 Aug 2010 00:00:00 +0530 Wed, 01 Jun 2011 14:53:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=204573 Rule 57-S(2)(c) of the Central Excise Rules, 1944 applies only where waste and scrap arise from capital goods on which credit under Rule 57Q had actually been taken. The burden was on the department to prove such availment before demanding duty on the scrap, and the record did not establish credit during the disputed period. On that basis, the demand was held unsustainable and the order confirming duty and penalty was set aside, with consequential relief to the assessee. Case-Laws Central Excise Fri, 27 Aug 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=204573