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2018 (2) TMI 1676
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.... Heard both the sides. 2. This is an appeal filed against order-in-appeal No.CCESA-SRT-APPEAL-PS-006-2017-18 passed by the Commissioner of Central Excise (Appeals) Surat. The short issue involved in the present appeal for determination is: whether the appellant as a service provider, is required to discharge duty/ revers the Cenvat credit on the used capital goods cleared as scrap, during the ....
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....rch 2012 to 27.09.2013. It is his contention that under Notification No.12/13-CE(NT) dated 27.09.2013, used capital goods cleared as scrap was subjected to duty only, when the same is cleared by a manufacturer and not applicable to the service provider. Therefore, demand for the period 31.03.2010 to 29.02.2012 for Rs. 2,17,635/- and the demand after 27.09.2013 for Rs. 5,93,600/- is bad in law. Ld.....
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....the relevant Rule 3(5A) of CCR-2004 has been amended in 2012 and 2013. Prior to amendment to the said Rule effective from 01.4.2012, no liability could be fastened on the scrap of used capital goods by a manufacture or output service provider and after 27.9.2013 when the used capital goods were cleared as scrap, the liability to discharge duty was restricted to manufacturer and not service provide....