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of <h1>CESTAT dismisses Revenue's appeal on excisability of waste & scrap of fire bricks, wires/cables. Precedents upheld.</h1> <h3>COMMISSIONER OF CENTRAL EXCISE, INDORE Versus VIKRAM SUPER CEMENT</h3> The Appellate Tribunal CESTAT, New Delhi dismissed the Revenue's appeal regarding the excisability of waste and scrap of fire bricks and wires/cables. The ... Waste and scrap of fire bricks, wires and cables - Excisability of The Appellate Tribunal CESTAT, New Delhi dismissed the Revenue's appeal regarding the excisability of waste and scrap of fire bricks and wires/cables. The Commissioner (Appeals) decision was upheld based on precedents like Birla Corporation v. CCE and CCE, Pune v. Finolex Cables, ruling waste and scrap of these items as non-excisable. The appeal was dismissed as no contrary law was presented.
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