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<h1>CESTAT Upholds Decision Dropping Duty Demand on Burnt Copper Wire Scrap</h1> The Appellate Tribunal CESTAT, New Delhi upheld the Commissioner (Appeals) decision to drop duty demand against respondents for burnt copper wire scrap ... Cenvat/Modvat - Capital goods The Appellate Tribunal CESTAT, New Delhi upheld the Commissioner (Appeals) decision to drop duty demand against respondents for burnt copper wire scrap cleared without payment of duty. The Tribunal found the scrap did not have a tariff classification and did not meet conditions for duty imposition. The Revenue's appeal was dismissed.
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