https://www.taxtmi.com/caselaws?id=291659 The tribunal ruled in favor of the appellant, setting aside the demands for Central Excise Duty on waste and scrap of capital goods. It concluded that the items were not recognizable as capital goods under Rule 3(5A) of the Cenvat Credit Rules, 2004. The Revenue failed to meet its burden of proving the appellant's availing of Modvat/Cenvat Credit on the items. Consequently, the appeals were allowed, and the impugned orders were dismissed. en-us Thu, 15 Nov 2018 00:00:00 +0530 Wed, 13 Nov 2024 12:42:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=291659 The tribunal ruled in favor of the appellant, setting aside the demands for Central Excise Duty on waste and scrap of capital goods. It concluded that the items were not recognizable as capital goods under Rule 3(5A) of the Cenvat Credit Rules, 2004. The Revenue failed to meet its burden of proving the appellant's availing of Modvat/Cenvat Credit on the items. Consequently, the appeals were allowed, and the impugned orders were dismissed. Case-Laws Central Excise Thu, 15 Nov 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=291659