https://www.taxtmi.com/caselaws?id=234122 Duty demand on scrap cleared without payment was sustained because the assessee failed to prove that the scrap arose from old and used capital goods on which no CENVAT credit had been taken. The claimed factual basis remained unsupported by evidence before the lower authorities and in appeal, so the challenge to the demand could not succeed. A party asserting that scrap originated from non-credit availed capital goods must substantiate that claim with proof; absent such evidence, the demand on the scrap is maintainable. en-us Fri, 15 Mar 2013 00:00:00 +0530 Thu, 30 May 2013 05:32:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=234122 Duty demand on scrap cleared without payment was sustained because the assessee failed to prove that the scrap arose from old and used capital goods on which no CENVAT credit had been taken. The claimed factual basis remained unsupported by evidence before the lower authorities and in appeal, so the challenge to the demand could not succeed. A party asserting that scrap originated from non-credit availed capital goods must substantiate that claim with proof; absent such evidence, the demand on the scrap is maintainable. Case-Laws Central Excise Fri, 15 Mar 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=234122