2003 (11) TMI 229

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....dhwa, Member (J)]. - After allowing the Stay Petition unconditionally, we take up the appeal itself, inasmuch as the issue lies in a narrow compass. 2. A part of the demand has been confirmed against the applicants/appellants in terms of the provisions of Rule 57S(2)(c) on the alleged ground that the applicants/appellants had sold the waste and scrap of capital goods on which they have taken th....

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....)(c), it is the same very capital goods on which the Modvat credit has been taken, which, while being clearing as waste and scrap, are required to discharge the duty burden. Reliance by the learned Advocate on the Tribunal's decision in the case of Hindalco Industries Ltd. v. Commissioner of Central Excise, Allahabad reported in 2002 (144) E.L.T. 339 (Tri.-Del.) supports the above view. As such, w....