https://www.taxtmi.com/caselaws?id=447554 The Tribunal allowed the appeal by the Appellant, a Government of India Undertaking, by setting aside the Commissioner's order that confirmed a Central Excise duty demand of Rs. 62,49,180 on the sale of old machinery as scrap. The Tribunal agreed with the Appellant's interpretation that Rule 3(5) and Rule 3(5A) of the Cenvat Credit Rules, 2004, were inapplicable since no Cenvat credit was availed on the machinery. Consequently, the duty demand based on these rules was deemed unsustainable. No separate judgment was issued by the judges. en-us Thu, 30 Nov 2023 00:00:00 +0530 Fri, 29 Dec 2023 18:07:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=447554 The Tribunal allowed the appeal by the Appellant, a Government of India Undertaking, by setting aside the Commissioner's order that confirmed a Central Excise duty demand of Rs. 62,49,180 on the sale of old machinery as scrap. The Tribunal agreed with the Appellant's interpretation that Rule 3(5) and Rule 3(5A) of the Cenvat Credit Rules, 2004, were inapplicable since no Cenvat credit was availed on the machinery. Consequently, the duty demand based on these rules was deemed unsustainable. No separate judgment was issued by the judges. Case-Laws Central Excise Thu, 30 Nov 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=447554