2019 (7) TMI 53

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....Judicial) and Mr. Raju, Member (Technical) Shri D.K. Trivedi, Advocate for the Appellants Shri S.N. Gohil, Superintendent (AR) for the Respondent ORDER The issue involved in the present case is that whether the appellants are liable to pay duty on the transaction value of waste and scrap of capital goods on which Cenvat credit was availed. The period involved is 2005-06 to 2006-07. ....

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....yable on waste and scraps of capital goods. Therefore, the entire demand confirmed by invoking extended period is not sustainable. None appeared for M/s. Shree Khedut Sahakari Khand Udyog Mandli Limited (Appeal No. E/728/2010). 3. Shri S.N. Gohil, Ld. Superintendent (AR) appearing on behalf of the Revenue reiterates the findings of the impugned order. 4. Heard both sides and perused the reco....