2008 (8) TMI 653

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ant. Shri M.M. Singh, DR, for the Respondent. [Order per : M. Veeraiyan, Member (T)]. - This is an appeal against the order of the Commissioner (Appeals) No. dated 19-8-04. 2. Heard both sides. 3. The relevant facts in brief are as follows :- (a)     The appellant manufactures goods like caustic soda, liquid chlorine, stable bleaching powder, hydroch....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....indings of the original authority. 4.1 Learned Advocate submits that the appellants have sold waste and scrap which had arisen out of non-modvated goods; the waste and scrap related to the capital goods purchased prior to 1994 when Modvat credit on capital goods was not available. He also claimed that the detailed chart of waste and scrap including the rejected packing material sold by the....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... finding by the original authority as well as by the Commissioner (Appeals) that the scrap of capital goods relates to the capital goods received after Cenvat credit on capital goods were introduced and the said was based on documents/records kept under Rules 57T, 57Q of Central Excise Rules, 1944 and the RG 23 Part I register. Under these circumstances, the claim of the appellant that the waste a....