2018 (12) TMI 714

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.... ORDER Per Shri P. K. Choudhary: This is an appeal filed by the Appellant against the Order-in- Appeal No.157/RAN/2017 dated 31.10.2017 passed by Commr. of CGST & Central Excise (Appeals-I), Ranchi. 2. Briefly stated the facts of the case are that the appellant, M/s Steel Authority of India Ltd. (SAIL), Bokaro Steel Plant, is engaged in the manufacture of various articles of iron and stee....

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....004, prescribes that "if the capital goods are cleared as waste and scrap, the manufacturer shall pay an amount equal to the duty leviable on the transaction value". I also find from the record that the appellant all along stated that waste and scrap generated from the capital goods were brought into the factory much before 01.04.1994, when where was no provisions for availing credit on the capita....