2016 (12) TMI 586

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....tal, Advocate for the respondent. Per Mr. Anil Choudhary: These appeals have been preferred by Revenue against common Order-in-Appeal dated 16/10/2008. 2. Issue involved in these appeals is that, whether under the facts and circumstances where capital goods were acquired prior to the scheme of modvate was implemented and such capital goods after user of about more than 10 years have been ....

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..../CE/Appl/Alld/2008   MP(DEM-33/07)12 of 2007 dt 29.10.07   The Additional Commissioner C.Ex. Alld   Rs.14,59,228/- alongwith interest   Rs.14,59,228/- 3. Heard the parties. 4. The admitted facts are that the respondent-assessee is manufacturer of Sugar and Molasses. They sold old plant and machinery as waste and scrap during the year 2006 and 2007,....

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....issioner (Appeals) rightly set aside the Order-in-Original imposing duty on the removal of old scrap capital goods being plant and machinery with penalty under Rule 25 and 27 of the CER, 2002. Accordingly, pleads for dismissal of the appeal. 6. Learned A.R. for Revenue have relied on the rulings of this Tribunal in the case of R.B.M.P. Mills Ltd. Vs. C.C.E., wherein the assessee had cleared ste....

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....t to capital goods. I further find that Rule 3(5) of CCR has provided for a condition precedent which is, that the assessee must have taken Cenvat Credit on the capital goods which are subsequently removed and accordingly under such circumstances the assessee is liable to pay duty on removal of capital goods, subject to allowance of depreciation under the said Rule. It is also an admitted fact tha....