https://www.taxtmi.com/caselaws?id=213777 Duty on capital goods cleared as scrap under Rule 3(5A) of the Cenvat Credit Rules, 2004 depends on whether Cenvat credit was actually taken on those goods. The record-based factual question of prior credit availment was not verified, so the finding of liability could not be sustained on the existing adjudication. The matter was therefore set aside and remanded for de novo adjudication after examination of the relevant records and hearing the respondents, with no final merits ruling on duty liability. en-us Wed, 03 Aug 2011 00:00:00 +0530 Thu, 31 May 2012 18:59:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=213777 Duty on capital goods cleared as scrap under Rule 3(5A) of the Cenvat Credit Rules, 2004 depends on whether Cenvat credit was actually taken on those goods. The record-based factual question of prior credit availment was not verified, so the finding of liability could not be sustained on the existing adjudication. The matter was therefore set aside and remanded for de novo adjudication after examination of the relevant records and hearing the respondents, with no final merits ruling on duty liability. Case-Laws Central Excise Wed, 03 Aug 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=213777