https://www.taxtmi.com/caselaws?id=77405 Scrap arising from dismantling, repair or maintenance of old and unusable machinery and capital goods is not waste and scrap generated in the course of manufacture, so it does not fall within the tariff entry relied upon for excise duty. The relevant section note was directed to waste and scrap emerging in the manufacture of iron and steel products, not scrap created by scrapping unserviceable machinery. On that basis, the duty demand and penalty were unsustainable, and the appeal succeeded with the impugned orders set aside. en-us Tue, 03 Nov 2009 00:00:00 +0530 Mon, 13 Sep 2010 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=77405 Scrap arising from dismantling, repair or maintenance of old and unusable machinery and capital goods is not waste and scrap generated in the course of manufacture, so it does not fall within the tariff entry relied upon for excise duty. The relevant section note was directed to waste and scrap emerging in the manufacture of iron and steel products, not scrap created by scrapping unserviceable machinery. On that basis, the duty demand and penalty were unsustainable, and the appeal succeeded with the impugned orders set aside. Case-Laws Central Excise Tue, 03 Nov 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=77405