2012 (6) TMI 97

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....ufacturers of V.P. Sugar and Molasses. During the period from 16.06.2005 to March, 2006, they sold some used capital goods as scrap without payment of duty. While during this period, in terms of the provisions of Rule 3(5A) of the Cenvat Credit Rules, 2004, when the modvat credit availed capital goods are sold as scrap, an amount equal to the duty on their sale price is required to be paid. The de....

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....ppeals), the Commissioner (Appeals) vide impugned order-in-appeal dated 19.11.2008 set aside the Asstt. Commissioner's order on the ground that the burden of proving that the capital goods in question, sold as scrap were Cenvat credit availed is on the department and since the Asstt. Commissioner's findings on this point is without any basis, the demand is not sustainable. The Commissioner (Appeal....

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....d order by reiterating the grounds of appeal in revenue's appeal and emphasised that it is the respondent who were maintaining the records regarding availment of cenvat credit in respect of capital goods and that when the respondent claims that the goods, in question were not cenvat credit availed, it is they who should produce the evidence in this regard, that since the respondent have not produc....

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....xcise 1998 (98) ELT 246 (Tribunal), wherein it was held that in absence of any records produced by the appellant, their claim that waste and scrap cleared by them was of stock prior to 1986 cannot be accepted. He, therefore, pleaded that in view of this, the impugned order is not correct. 4. None present on behalf of the respondent. 5. I have carefully considered the submissions of the ld. D....