https://www.taxtmi.com/caselaws?id=340998 The Tribunal upheld the decision of the Ld. Commissioner (A) and dismissed the Revenue's appeal regarding the demand of duty on the respondent for selling old machinery without duty payment and clearing scrap of iron and steel without duty during a specific period. It was found that the respondent did not need to reverse cenvat credit on capital goods as they were acquired before 1994 and were not cleared as such. Additionally, since the scrap sales were from dismantled old buildings and not from capital goods or manufactured goods, Rule 3(5A) did not apply. en-us Wed, 01 Mar 2017 00:00:00 +0530 Wed, 07 Feb 2018 12:35:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=340998 The Tribunal upheld the decision of the Ld. Commissioner (A) and dismissed the Revenue's appeal regarding the demand of duty on the respondent for selling old machinery without duty payment and clearing scrap of iron and steel without duty during a specific period. It was found that the respondent did not need to reverse cenvat credit on capital goods as they were acquired before 1994 and were not cleared as such. Additionally, since the scrap sales were from dismantled old buildings and not from capital goods or manufactured goods, Rule 3(5A) did not apply. Case-Laws Central Excise Wed, 01 Mar 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=340998