2004 (10) TMI 436

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....20-10-2004<br> E/4055/2004-NB(C) - S/494/2004-NB(C)<br>Central Excise<br>S/Shri V.K. Agrawal, P.S. Bajaj, JJ. REPRESENTED BY : Shri U.S. Bhatt, Advocate, for the Appellant. Shri H.C. Verma, JDR, for....

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....uty is payable on old and used machinery which are dismantled and sold as scrap; that they have not availed of any Modvat credit on the machine. We also heard Shri H.C. Verma, learned D.R. 2.&emsp;Af....