https://www.taxtmi.com/caselaws?id=93008 Waste and scrap generated during manufacture of railway parts was treated as a marketable commodity and therefore excisable as goods under the tariff heading. The claim for deduction on account of alleged invisible losses failed because no prior estimate, supporting evidence, or standard literature was produced. The demand was also held within the extended limitation period, as removal of scrap without duty payment was treated as involving suppression and the assessee was expected to know the duty liability arising from the job-work arrangement. Duty on the scrap was therefore sustained, with no deduction or limitation defence accepted. en-us Tue, 10 Aug 1999 00:00:00 +0530 Mon, 07 Nov 2011 16:40:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=93008 Waste and scrap generated during manufacture of railway parts was treated as a marketable commodity and therefore excisable as goods under the tariff heading. The claim for deduction on account of alleged invisible losses failed because no prior estimate, supporting evidence, or standard literature was produced. The demand was also held within the extended limitation period, as removal of scrap without duty payment was treated as involving suppression and the assessee was expected to know the duty liability arising from the job-work arrangement. Duty on the scrap was therefore sustained, with no deduction or limitation defence accepted. Case-Laws Central Excise Tue, 10 Aug 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=93008