2018 (8) TMI 1083

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...., Dy. Commissioner (AR) for the Respondent(s) ORDER Per: Ramesh Nair The issue involved in both the appeals that whether on the waste and scrap cleared by the appellant, arising out of capital goods, on which credit is availed or otherwise and whether, it is liable for excise duty in terms of Rule 3 (5) of Cenvat Credit Rules. 2. Shri Sunil Vatvani, ld. CA appearing on behalf of the ap....

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....der. 4. On careful consideration of the submissions made by both sides and on perusal of the record, I find that the department has raised the demand on various waste and scrap without ascertaining whether these are waste and scrap arising out of capital goods on which credit is availed. The appellant has not produced documentary evidence to establish the above facts before the original Adjudic....