https://www.taxtmi.com/caselaws?id=385901 The appeal by M/s. Gujarat State Fertilizers & Chemicals Limited was allowed by the Tribunal. The demand under Rule 3(5A) of Cenvat Credit Rules, 2004, and Section 2(d) of the Central Excise Act, 1985, was set aside. The Tribunal emphasized the requirement for the Revenue to prove that Cenvat credit was availed on capital goods cleared as waste and scrap and that goods must meet the criteria of being produced or manufactured in India to be considered excisable. en-us Mon, 16 Sep 2019 00:00:00 +0530 Tue, 17 Sep 2019 10:27:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=385901 The appeal by M/s. Gujarat State Fertilizers & Chemicals Limited was allowed by the Tribunal. The demand under Rule 3(5A) of Cenvat Credit Rules, 2004, and Section 2(d) of the Central Excise Act, 1985, was set aside. The Tribunal emphasized the requirement for the Revenue to prove that Cenvat credit was availed on capital goods cleared as waste and scrap and that goods must meet the criteria of being produced or manufactured in India to be considered excisable. Case-Laws Central Excise Mon, 16 Sep 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=385901