2016 (3) TMI 561

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....pondent : Shri S. K. Shukla, Authorised Representative ORDER PER: P.K. DAS The appellants were engaged in the manufacturing of Paper. On verification of record, it was found that during the period from 2004-05 to 2006-07, they cleared M.S. Scrap of civil work and M.S. Scrap of capital goods etc. They had not paid duty on clearance of waste and scrap of capital goods. According to the Reve....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....half of the appellant submits that they have taken a definite stand before the lower authorities that they have not utilized CENVAT credit on the capital goods, and therefore, there is no reason to pay duty on the removal of scraps. He drew the attention of the bench, the statement dated 14.01.2009 of Shri D. C. Goyal, General Manager Accounts. The main contention of the Learned Counsel is that as....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....l scraps. It is revealed from the record that the appellant availed Cenvat credit on the capital goods, which were cleared as scrap materials. The claim of the appellants that they have not availed Cenvat credit on capital goods of scrap material, required to be established by them. I find both authorities below had examined the issue in detail and thereafter modified the demand. In my considered ....