https://www.taxtmi.com/caselaws?id=52995 Duty on waste or scrap cannot be sustained unless the Department proves, with evidence, that the scrap arose from capital goods or another specific Modvat-credited item attracting the charging provision. On the facts, gun metal scrap was not linked to the capital goods relied upon, so that demand was set aside, while conveyor belt scrap or rubber scrap was treated as arising from such capital goods and the duty demand was sustained. Penalty was also found unwarranted on the overall facts and was deleted. en-us Fri, 07 May 2004 00:00:00 +0530 Fri, 08 Oct 2010 18:46:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=52995 Duty on waste or scrap cannot be sustained unless the Department proves, with evidence, that the scrap arose from capital goods or another specific Modvat-credited item attracting the charging provision. On the facts, gun metal scrap was not linked to the capital goods relied upon, so that demand was set aside, while conveyor belt scrap or rubber scrap was treated as arising from such capital goods and the duty demand was sustained. Penalty was also found unwarranted on the overall facts and was deleted. Case-Laws Central Excise Fri, 07 May 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=52995