https://www.taxtmi.com/caselaws?id=281990 The Tribunal ruled in favor of the appellant in a case concerning duty liability on scrap arising from wear/tear or repair processes within factory premises and the demand for reversal of credit under Rule 3 (5A) of Cenvat Credit Rules. The appellant's argument that duty liability should not apply to scrap from repair processes was upheld due to the lack of evidence segregating the scrap. Additionally, the Tribunal found no justification for further credit reversal on certain goods, as they were not identified as capital goods. The impugned order was set aside, and the appeal was allowed based on the need for clear evidence and identification in determining duty liability and credit reversal. en-us Fri, 16 Mar 2018 00:00:00 +0530 Wed, 17 Jul 2019 07:48:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=281990 The Tribunal ruled in favor of the appellant in a case concerning duty liability on scrap arising from wear/tear or repair processes within factory premises and the demand for reversal of credit under Rule 3 (5A) of Cenvat Credit Rules. The appellant's argument that duty liability should not apply to scrap from repair processes was upheld due to the lack of evidence segregating the scrap. Additionally, the Tribunal found no justification for further credit reversal on certain goods, as they were not identified as capital goods. The impugned order was set aside, and the appeal was allowed based on the need for clear evidence and identification in determining duty liability and credit reversal. Case-Laws Central Excise Fri, 16 Mar 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=281990