2018 (7) TMI 1773

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....er (Advocate) for Appellant Shri Mohd. Altaf (Asstt. Commr.) AR for Respondent ORDER Per: Archana Wadhwa After hearing both the sides, we find that the appellant is engaged in manufacture of sugar and molasses. 2. Proceedings were initiated against them by way of issue of show cause notice dated 23/05/2011 proposing the demand of duty of Rs. 3,02,068/- on the allegation that during ....

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....cise Superintendent to the fact that since scrap belong to packaging material, the same may attract duty and the same may be confirmed on the scrap. 5. Based on such report the Original Adjudicating Authority confirmed the demand of Rs. 2,95,341.17 along with penalty of identical amount. The said order stand upheld by Commissioner (Appeals). Hence the present appeal. 6. The appellant content....

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....Part-II Register to substantiate their allegation that the assessee had availed the Cenvat credit. Admittedly, they are required to clear the scrap on payment of duty in terms of Rule 3(5) of the Cenvat Credit Rules, only when scrap has arisen out of the capital goods on which they had availed Cenvat credit. It is well established law that one who makes the allegation is required to substantiate t....