https://www.taxtmi.com/caselaws?id=85010 Parts removed from completed motor cycles after replacement for better performance were not treated as waste and scrap under Section Note 6(a) of Section XV of the Central Excise Tariff Act, 1985 because they remained usable and had not been mutilated, processed, or rendered definitely unusable by breakage, cutting, wear, or similar causes. The distinction between goods that are not used and goods that are not usable was material, and the removed parts fell outside the statutory concept of waste and scrap. The arguments based on by-products and MODVAT procedure were also rejected, leaving the duty demand undisturbed. en-us Mon, 27 Nov 1995 00:00:00 +0530 Tue, 02 Aug 2011 11:38:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=85010 Parts removed from completed motor cycles after replacement for better performance were not treated as waste and scrap under Section Note 6(a) of Section XV of the Central Excise Tariff Act, 1985 because they remained usable and had not been mutilated, processed, or rendered definitely unusable by breakage, cutting, wear, or similar causes. The distinction between goods that are not used and goods that are not usable was material, and the removed parts fell outside the statutory concept of waste and scrap. The arguments based on by-products and MODVAT procedure were also rejected, leaving the duty demand undisturbed. Case-Laws Central Excise Mon, 27 Nov 1995 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=85010