https://www.taxtmi.com/caselaws?id=242196 Demand on clearance of scrap from capital goods under Rule 57S(2)(C) could not be sustained without evidence that Cenvat credit had actually been availed on those capital goods. The department had to prove that foundational fact before invoking the demand provision, and the record contained no such proof. The tribunal view followed earlier authority relied on in the order, and the demand was set aside, with the impugned order confirming it annulled in favour of the assessee. en-us Thu, 04 Apr 2013 00:00:00 +0530 Fri, 10 Jan 2014 12:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=242196 Demand on clearance of scrap from capital goods under Rule 57S(2)(C) could not be sustained without evidence that Cenvat credit had actually been availed on those capital goods. The department had to prove that foundational fact before invoking the demand provision, and the record contained no such proof. The tribunal view followed earlier authority relied on in the order, and the demand was set aside, with the impugned order confirming it annulled in favour of the assessee. Case-Laws Central Excise Thu, 04 Apr 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=242196