2008 (10) TMI 405

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....-  This is an appeal filed by the Revenue. M/s. Rajalakshmi Mills had cleared used capital goods as 'scrap' on payment of duty applicable to scrap. The respondents had received the capital goods in 1996 and had availed the credit. The authorities held that capital goods on which credit had been availed could be cleared on payment of the entire credit originally availed. Accordingly, a notice....

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....he credit originally availed. Therefore, the impugned order was not consistent with the statutory provisions. The same required to be set aside. Heard both sides. 2. I have considered the case records and the submissions made by both sides. It is seen that the Commissioner (Appeals) passed the impugned order relying on a decision of the Bangalore Bench of the Tribunal in the case of Madura C....