https://www.taxtmi.com/caselaws?id=382357 The Tribunal upheld the decision, ruling that the appellants are liable to pay duty on waste and scrap of capital goods for which Cenvat credit was availed, rejecting the argument of the demand being time-barred. The Tribunal emphasized the obligation post the insertion of Rule 3(5A) and distinguished the current case from a previous judgment cited by the appellants, ultimately dismissing the appeals. en-us Wed, 27 Mar 2019 00:00:00 +0530 Tue, 02 Jul 2019 06:15:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=382357 The Tribunal upheld the decision, ruling that the appellants are liable to pay duty on waste and scrap of capital goods for which Cenvat credit was availed, rejecting the argument of the demand being time-barred. The Tribunal emphasized the obligation post the insertion of Rule 3(5A) and distinguished the current case from a previous judgment cited by the appellants, ultimately dismissing the appeals. Case-Laws Central Excise Wed, 27 Mar 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=382357