2005 (1) TMI 147

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....l, Member (T)]. - In this appeal, filed by Revenue, the issue involved is whether duty of Central Excise is payable by M/s. J.K. Udaipur Udyog Ltd. on the capital goods cleared by them as waste and scrap. 2. When the matter was called no one was present on behalf of the Respondents in spite of notice. We, therefore, heard Shri Vikas Kumar, learned SDR and perused the records. The Responde....

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....xcise Rules, 1944 which was applicable during the relevant period. According to this Rule where capital goods are sold as waste and scrap the manufacturer shall pay the duty leviable on such waste and scrap. It has not been disputed by the Respondents that they had availed of Modvat credit of the duty paid on the capital goods which are now being sold as waste and scrap. The fact that the Modvat c....