https://www.taxtmi.com/caselaws?id=173680 The Tribunal set aside the decision of the Commissioner (Appeals) regarding the duty payment on the clearance of scrap by the appellant, a manufacturer of Polyester Filament Yarn. The Tribunal found that the Department failed to prove that modvat credit was taken on the original items sold as scrap, making Rule 57 S(2)(c) inapplicable. Due to the extended period since the show cause notice and lack of evidence availability for fresh adjudication, the Tribunal accepted the appeal. en-us Tue, 17 Jul 2012 00:00:00 +0530 Sat, 19 Sep 2015 18:08:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=173680 The Tribunal set aside the decision of the Commissioner (Appeals) regarding the duty payment on the clearance of scrap by the appellant, a manufacturer of Polyester Filament Yarn. The Tribunal found that the Department failed to prove that modvat credit was taken on the original items sold as scrap, making Rule 57 S(2)(c) inapplicable. Due to the extended period since the show cause notice and lack of evidence availability for fresh adjudication, the Tribunal accepted the appeal. Case-Laws Central Excise Tue, 17 Jul 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=173680