https://www.taxtmi.com/caselaws?id=351555 The Tribunal upheld the Commissioner (Appeals) order setting aside duty, interest, and penalties imposed on the respondents for removing waste and scrap generated during the fabrication of capital goods without paying duty. The Tribunal found the show cause notice deficient in addressing the availing of credit on capital goods and relied on precedent to conclude that the demand for duty payment was not justified. The department's appeal was dismissed, affirming that the respondent was not liable to pay excise duty on the removed waste and scrap. en-us Tue, 29 Aug 2017 00:00:00 +0530 Tue, 28 Nov 2017 07:37:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=351555 The Tribunal upheld the Commissioner (Appeals) order setting aside duty, interest, and penalties imposed on the respondents for removing waste and scrap generated during the fabrication of capital goods without paying duty. The Tribunal found the show cause notice deficient in addressing the availing of credit on capital goods and relied on precedent to conclude that the demand for duty payment was not justified. The department's appeal was dismissed, affirming that the respondent was not liable to pay excise duty on the removed waste and scrap. Case-Laws Central Excise Tue, 29 Aug 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=351555