https://www.taxtmi.com/caselaws?id=339862 The Tribunal set aside the demand for duty on the clearance of Iron waste and scrap, remanding the case for further verification. It emphasized the need to establish a link between availed CENVAT credit on capital goods and the waste and scrap generated, requiring examination of evidence regarding the non-availment of credit on specific items used for maintenance. The appeal was allowed for detailed assessment of the connection between CENVAT credit on capital goods and the clearance of waste and scrap, directing the original adjudicating authority to conduct a thorough verification. en-us Tue, 28 Feb 2017 00:00:00 +0530 Mon, 20 Mar 2017 15:01:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=339862 The Tribunal set aside the demand for duty on the clearance of Iron waste and scrap, remanding the case for further verification. It emphasized the need to establish a link between availed CENVAT credit on capital goods and the waste and scrap generated, requiring examination of evidence regarding the non-availment of credit on specific items used for maintenance. The appeal was allowed for detailed assessment of the connection between CENVAT credit on capital goods and the clearance of waste and scrap, directing the original adjudicating authority to conduct a thorough verification. Case-Laws Central Excise Tue, 28 Feb 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=339862