2018 (12) TMI 714 – CESTAT KOLKATA – TMI – CENVAT Credit – contravention to the provisions of Rule 3 (5A) of the Cenvat Credit Rules, 2004 – it was alleged that assesses have not paid Central Excise duty on the clearance of used and rejected machinery/machinery spare/equipment – Held that:- Rule 3(5A) of Cenvat Credit Rules, 2004, 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” – 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 capital goods.
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It is the case of the appellant that s
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l classifiable under Chapters 72 and 73, among others, of the Central Excise Tariff Act, 1985. Show-cause notice dated 07.05.2014 was issued for the period 2009-2010 alleging that the assesses have not paid Central Excise duty on the clearance of used and rejected machinery/machinery spare/equipment in contravention to the provisions of Rule 3 (5A) of the Cenvat Credit Rules, 2004. The Adjudicating Authority confirmed the demand of ₹ 2,31,875/- along with interest and imposed equal amount of penalty under Section 11AC of the Central Excise Act, 1944. On appeal, the ld.Commissioner (Appeals) dismissed the appeal filed by the assessee. Hence, the present appeal before the Tribunal. 3. Heard both sides and perused the appeal records. 4.
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