2011 (9) TMI 229

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....ishnan, Advocate  for the Respondent Per Archana Wadhwa : Being aggrieved with the order passed by Commissioner (Appeal) revenue has filed the present appeal. I have heared Shri Anil Khanna, learned DR appearing for the Revenue and Shri R. Krishnan, learned advocate for the respondents. 2. The dispute in the present appeal relates to clearance of scrap of capital goods and inputs i.e....

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....erits,  he observed as under:- "Now, I want to concentrate on the merits of the case. Firstly, the appellants have raised the points that the waste  and scrap, in question, were arisen out of dismantilation of old plants prior to 1994, when modvat /Cenvat scheme was not introduced. As such duty was not payable on such waste and scrap. Secondly, the appellants have pointed out that the....

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....t be established."    5. As against the above findings of Commissioner (Appeals), revenue has nowhere advanced any evidence to show that the scarp of capital goods was out of modvatable capital goods. They have simply reiterated that most of scrap have arisen out of the items which are covered under the definition of capital goods. What they are required to establish is that the respo....