2006 (7) TMI 544

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....e Appellant. Mrs. Ashima Bansal, DR, for the Respondent. [Order per : S.S. Kang, Vice President]. -  The applicants filed this application for waiver of pre-deposit of duty of Rs. 2,43,383/- and penalty of the equal amount. 2. Show cause notice was issued demanding duty in respect of waste and scrap of the capital goods for the period from August, 2003 to January, 2004. Under....

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....ct of waste and scrap of capital goods, on which credit has been taken, cannot be made. Revenue relied upon the decisions of the Tribunal in the case of Indo Rama Synthetics (India) Ltd. v. CCE, Nagpur, reported in 2005 (190) E.L.T. 431 and CCE, Jaipur v. J.K. Udaipur Udyog Ltd., reported in 2005 (182) E.L.T. 378, to submit that waste and scrap of the capital goods is liable to duty. 4. We....