Removal of capital goods as scrap

This query is : Resolved 

11 February 2013 we have purchase water purifier on which there was no excise duty at the time of purchase so no cenvat amount was availble but now we have sold that water purifier as scrap whether we have to pay excise duty on such scrap?

11 February 2013 No need to pay excise duty on this transaction.

12 February 2013 can you forward me any case or any practical example?

12 February 2013 You are not manufacturer of the water purifier and at the time of purchase of these product you have not paid the duty. Question will not arise of excise duty at the time of sale the goods.


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