https://www.taxtmi.com/caselaws?id=76197 Scrap generated during manufacture, or in incidental and ancillary processes connected with manufacture, may constitute excisable waste where it arises from a process within section 2(f). However, where the actual use of dies, jigs, fixtures and tooling is disputed, specifically whether they were used in manufacture or only in repair and maintenance, the factual foundation for duty liability must be verified before final determination. The matter was therefore remanded for fresh adjudication, leaving the duty issue open for reconsideration. en-us Wed, 10 Dec 2008 00:00:00 +0530 Tue, 15 Jun 2010 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=76197 Scrap generated during manufacture, or in incidental and ancillary processes connected with manufacture, may constitute excisable waste where it arises from a process within section 2(f). However, where the actual use of dies, jigs, fixtures and tooling is disputed, specifically whether they were used in manufacture or only in repair and maintenance, the factual foundation for duty liability must be verified before final determination. The matter was therefore remanded for fresh adjudication, leaving the duty issue open for reconsideration. Case-Laws Central Excise Wed, 10 Dec 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=76197