2005 (1) TMI 301

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....wal, Member (T)]. - In this appeal filed by Revenue the issue involved is whether Central Excise duty is payable by M/s. Ajmer Food Products Ltd. on the capital goods cleared as waste & scrap after availing Modvat credit. 2. The respondents under their letter dated 17-12-2004 has requested to decide the matter on merit in their absence. We, therefore, heard Shri D.N. Chaudhary, learned SD....

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....o. 874/2003-B, dated 27-11-2003 [2004 (164) E.L.T. 332] that scrap of items generated on account of continuous use of capital goods are not covered under the respective Tariff Heading of the primary products in absence of which duty cannot be levied. 3. The learned SDR has contended that the duly is payable by the Respondents under the provisions of Rule 57-S(2)(c) of the Central Excise Rules. ....