https://www.taxtmi.com/caselaws?id=53810 Duty on waste and scrap of capital goods under Rule 57S(2)(c) arises only where the scrap is shown to have resulted from capital goods on which Modvat credit was availed. The record contained no material establishing that factual nexus, and in a demand proceeding the burden remained on the Revenue to prove excisability and dutiability. On that basis, the duty demand and penalty on the disputed scrap were not sustainable. en-us Thu, 20 Jan 2005 00:00:00 +0530 Fri, 15 Oct 2010 12:48:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=53810 Duty on waste and scrap of capital goods under Rule 57S(2)(c) arises only where the scrap is shown to have resulted from capital goods on which Modvat credit was availed. The record contained no material establishing that factual nexus, and in a demand proceeding the burden remained on the Revenue to prove excisability and dutiability. On that basis, the duty demand and penalty on the disputed scrap were not sustainable. Case-Laws Central Excise Thu, 20 Jan 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=53810