2017 (3) TMI 1124

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....ered Accountant Per : Dr. D. M. Misra These two appeals are filed against OIA Numbers CCEA-SRT-I/SSP-479/2012-13/U/S 35A (3)-(Final Order) dated 30.03.2013 and CCEA-SRT-I/SSP-087/2012-13/U/S 35A (3)-(Final Order) dated 29.05.2013 passed by the Commissioner (Appeals) of Central Excise, Customs and Service Tax-Surat-I. 2. Briefly stated the facts of the case are that during the relevant per....

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....der is bad in law. 4. Ld. Chartered Accountant for the respondent submitted that demand of Rs. 2,09,558/-(appeal No. E/11936/2013) and Rs. 2,15,412/-(appeal No. E/12936/2013), for earlier period i.e. April 2007 to March 2010 and April 2010 to March 2011, respectively the department has dropped the proceedings against them. He submits the said amount relates to clearance of packing materials and....

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....g to reverse the credit. Regarding the waste and scrap of capital goods amounting to Rs. 7,30,308/-, it is submitted that in the Certificate issued by Mitesh Prashant & Co. Chartered Accountants it is clear that most of the capital goods were procured prior to 01.04.1944, hence no credit was availed; few items that were procured thereafter were sold when the value in the books of account become al....

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.... these items were procured before 01.04.1994, and no contrary evidnce is produced by the Revenue. Therefore, waste and scrap of the capital goods cannot be subjected to duty. Also, the demand on the scrap of motor cycle cannot be sustained as no credit is availed on the same. 6. In the result, except to the extent of reversal of credit of 52,736/- already made and Rs. 7,206/- agreed to be made,....