2007 (3) TMI 198

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.... has been suggested by the appellant as arising from the order of the CESTAT dated 25.11.2004 for consideration by this Court:-   "Whether the learned Tribunal is right in law in dropping the demand and penalty on waste and scrap of capital goods (M.S. Scrap) cleared during the period from 1996-97 to 1999-2000 (upto 1st April, 2000) when the provisions of the Rule 57S (2)(C) of the Rules, ....

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.... have been paid are not the one subjected to availing of modvat credit by the manufacturer, no duty is payable on removal of its waste and scrap from the factory side is not in dispute. 4. Since the finding of fact has been recorded by both the appellate authorities that availing of modvat credit in respect of capital goods in question by the manufacturer is not proved, the consequence has been....