2013 (2) TMI 8

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..... M.V. Ravindran;   This appeal is directed against order in appeal No.BC/140-142/SURAT-II/2011, dt.24.06.11.   2. Heard both sides and perused the records.   3. I find that the issue involved in this case is regarding the discharge of service tax liability and under Rule 3(5A) of Cenvat Credit Rules, 2004 on the capital goods which are cleared as waste and scrap. Adjudicat....