https://www.taxtmi.com/caselaws?id=325811 Capital goods cleared without being installed or used were treated under Rule 57S(2)(a) of the Central Excise Rules, 1944, because the decisive factor was the actual manner of removal, not the description of the goods as waste and scrap. Clause (c) applied only to goods that had genuinely become waste and scrap after use, so the duty demand equal to the credit taken was upheld against the assessee. On penalty, Section 38A of the Central Excise Act, 1944 preserved liabilities and penalties already incurred under the earlier regime, and the wrongful removal was punishable under that law; the penalty was therefore sustained. en-us Tue, 16 Feb 2016 00:00:00 +0530 Sat, 15 Oct 2016 14:37:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=325811 Capital goods cleared without being installed or used were treated under Rule 57S(2)(a) of the Central Excise Rules, 1944, because the decisive factor was the actual manner of removal, not the description of the goods as waste and scrap. Clause (c) applied only to goods that had genuinely become waste and scrap after use, so the duty demand equal to the credit taken was upheld against the assessee. On penalty, Section 38A of the Central Excise Act, 1944 preserved liabilities and penalties already incurred under the earlier regime, and the wrongful removal was punishable under that law; the penalty was therefore sustained. Case-Laws Central Excise Tue, 16 Feb 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=325811