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Issues: Whether waste and scrap of fire bricks and waste and scrap of wires and cables are excisable.
Analysis: The impugned order had held the goods to be non-excisable by applying earlier decisions which had ruled that waste and scrap of fire bricks are not excisable and that waste and scrap of wires and cables are not excisable. No contrary authority was shown.
Conclusion: The goods in question were held to be non-excisable, and the Revenue's appeal failed.
Ratio Decidendi: In the absence of any contrary law, waste and scrap of fire bricks and waste and scrap of wires and cables are not excisable.
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