https://www.taxtmi.com/caselaws?id=364465 The Appellate Tribunal CESTAT ALLAHABAD allowed the appeal in a case involving duty demand on scrap clearance of capital goods. The appellant's argument that the scrap originated from non-cenvatable capital goods purchased before 1994 was accepted. The Tribunal found the Revenue lacked evidence on Cenvat credit availed, emphasizing the burden of proof on the alleging party. As the clearance was based on regular invoices without fraudulent conduct, the demand was considered time-barred. The appeal was granted based on merit and limitation grounds due to insufficient evidence and absence of clandestine behavior by the appellant. en-us Fri, 25 May 2018 00:00:00 +0530 Tue, 31 Jul 2018 07:43:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=364465 The Appellate Tribunal CESTAT ALLAHABAD allowed the appeal in a case involving duty demand on scrap clearance of capital goods. The appellant's argument that the scrap originated from non-cenvatable capital goods purchased before 1994 was accepted. The Tribunal found the Revenue lacked evidence on Cenvat credit availed, emphasizing the burden of proof on the alleging party. As the clearance was based on regular invoices without fraudulent conduct, the demand was considered time-barred. The appeal was granted based on merit and limitation grounds due to insufficient evidence and absence of clandestine behavior by the appellant. Case-Laws Central Excise Fri, 25 May 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=364465