2017 (4) TMI 207

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....e Appellant. Shri V.K. Shastri, Assistant Commissioner (AR), for the Respondent. ORDER [Order per : M.V. Ravindran, Member (J)]. - These three appeals are disposed off by a common order as they pertain to the very same assessee and the issue is also same. 2. None appeared on behalf of the appellant despite notice. Since the matters are of 2005 we take them up for disposal even in ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... appellant's pleading before Tribunal is goods in question i.e. 'waste' were scrap of dismantling of old and used machinery on which capital goods credit was not availed and hence they were not excisable. We note that there is no contradiction or adverse finding on this forceful submission made by the appellant before lower authorities. In our view, if the claim of the appellant that old machineri....