CENVAT

CESTAT, NEW DELHI

CCE, Jalandhar

v.

Nakodar Co-operative Sugar Mills

R.K. ABICHANDANI, PRESIDENT

FINAL ORDER NO. 1222/07 - SM(BR) (SMC)

EXCISE APPEAL NO. 3377 OF 2005

AUGUST 20, 2007

Rule 3 of the CENVAT Credit Rules, 2002 - Cenvat credit - Period 2000-01 and 2002-03 - Whether where assessee engaged in manufacture of sugar and molasses had cleared waste and scrap of old machinery parts and empty containers arising out of cenvatable capital goods inputs during relevant period, was not liable to pay duty under rule 3(4) - Held, yes