https://www.taxtmi.com/caselaws?id=325377 The Tribunal upheld the demand for duty, interest, and penalty on the clearance of waste and scrap of capital goods, emphasizing the need for the appellant to prove non-availment of CENVAT credit on the scrap of capital goods. The appellant's argument of not utilizing CENVAT credit was rejected as they failed to substantiate it, leading to the confirmation of the duty demand. The Tribunal invoked the extended period of limitation due to non-disclosure of scrap clearance, directing the appellant to pay penalty and the total duty amount within 30 days. en-us Fri, 04 Dec 2015 00:00:00 +0530 Fri, 18 Mar 2016 08:06:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=325377 The Tribunal upheld the demand for duty, interest, and penalty on the clearance of waste and scrap of capital goods, emphasizing the need for the appellant to prove non-availment of CENVAT credit on the scrap of capital goods. The appellant's argument of not utilizing CENVAT credit was rejected as they failed to substantiate it, leading to the confirmation of the duty demand. The Tribunal invoked the extended period of limitation due to non-disclosure of scrap clearance, directing the appellant to pay penalty and the total duty amount within 30 days. Case-Laws Central Excise Fri, 04 Dec 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=325377