https://www.taxtmi.com/caselaws?id=52363 Duty on waste and scrap under Rule 57S(2) of the Central Excise Rules, 1944 is sustainable only where the Revenue proves by evidence that the scrap actually arose from capital goods on which Modvat credit was taken. The record contained no material linking the scrap to such machinery, and the Finance Manager's answer did not establish that connection. The finding below was therefore unsupported by evidence, the duty demand could not stand, and the impugned order was set aside. en-us Thu, 16 Oct 2003 00:00:00 +0530 Tue, 05 Oct 2010 13:39:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=52363 Duty on waste and scrap under Rule 57S(2) of the Central Excise Rules, 1944 is sustainable only where the Revenue proves by evidence that the scrap actually arose from capital goods on which Modvat credit was taken. The record contained no material linking the scrap to such machinery, and the Finance Manager's answer did not establish that connection. The finding below was therefore unsupported by evidence, the duty demand could not stand, and the impugned order was set aside. Case-Laws Central Excise Thu, 16 Oct 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=52363