https://www.taxtmi.com/caselaws?id=234895 Duty on scrap cleared from worn-out capital goods was held not to apply for the 2003-04 period because Rule 3(5A) of the Cenvat Credit Rules, 2004 was inserted only by Notification No. 27/2005 with effect from 16.05.2005 and could not operate retrospectively. The scrap arose from capital goods used in sugar and molasses manufacture, not from manufacture or mechanical working of metals, so Note 8(a) of Section XV of the Central Excise Tariff Act, 1985 did not fit the facts. The Tribunal's order was therefore affirmed and the Revenue's challenge failed. en-us Fri, 07 Jun 2013 00:00:00 +0530 Fri, 03 Jan 2014 11:13:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=234895 Duty on scrap cleared from worn-out capital goods was held not to apply for the 2003-04 period because Rule 3(5A) of the Cenvat Credit Rules, 2004 was inserted only by Notification No. 27/2005 with effect from 16.05.2005 and could not operate retrospectively. The scrap arose from capital goods used in sugar and molasses manufacture, not from manufacture or mechanical working of metals, so Note 8(a) of Section XV of the Central Excise Tariff Act, 1985 did not fit the facts. The Tribunal's order was therefore affirmed and the Revenue's challenge failed. Case-Laws Central Excise Fri, 07 Jun 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=234895