2011 (4) TMI 1183

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....g the facility of the Modvat Credit under Rule 57A/57Q of the Central Excise Rules, 1944. With effect from 1.8.1997, the duty liability was to be discharged by the respondent under compounded levy scheme and on the ground that the respondent failed to declare the actual stock of CI moulds and scrap lying with them on which they had availed modvat credit and their declaration and classification lis....

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....rer was to pay duty leviable on such waste and scrap. The view taken by the ld. Commissioner that only when the goods are sold as waste and scrap by the manufacturer, duty is to be discharged and in this case, the CI moulds were not sold and, therefore, duty is not payable, is not correct. He relies upon the decisions of the Tribunal in support of this contention. In the case of Indian Aluminium C....

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....he view that even if there is no sale of rectified spirit from the factory premises of the appellant, the clearance of such goods for captive consumption would amount to deemed sales. It has to be noted that this decision was rendered with reference to Rule 57CC of Central Excise Rules, 1944 and in respect of goods manufactured by the appellant. The duty liability in respect of manufactured goods ....