https://www.taxtmi.com/caselaws?id=242245 An appeal dismissed for non-prosecution could be recalled where the notice was only for disposal of the stay matter and the appellant had not been heard on the merits; the recall application was therefore maintainable and the dismissal order was recalled. On the duty dispute, Rule 3(5) and Rule 3(5A) of the Cenvat Credit Rules, 2004 apply to waste and scrap arising from capital goods on which credit was taken. Where the assessee asserted that no Cenvat credit had been availed, the burden shifted to the Revenue to disprove that claim. As the record did not establish availing of credit, the matter was remitted for factual verification. en-us Mon, 15 Apr 2013 00:00:00 +0530 Sat, 11 Jan 2014 05:27:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=242245 An appeal dismissed for non-prosecution could be recalled where the notice was only for disposal of the stay matter and the appellant had not been heard on the merits; the recall application was therefore maintainable and the dismissal order was recalled. On the duty dispute, Rule 3(5) and Rule 3(5A) of the Cenvat Credit Rules, 2004 apply to waste and scrap arising from capital goods on which credit was taken. Where the assessee asserted that no Cenvat credit had been availed, the burden shifted to the Revenue to disprove that claim. As the record did not establish availing of credit, the matter was remitted for factual verification. Case-Laws Central Excise Mon, 15 Apr 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=242245