https://www.taxtmi.com/caselaws?id=96518 Nickel off-cuts and wastage generated during manufacture of finished goods were not treated as metal waste and scrap under Note 6(a) of Section XV of the Central Excise Tariff Act, 1985, because the material arose in the course of manufacture, was reused in the process, and was not shown to be waste and scrap from mechanical working of metals. As the goods were not nickel itself and the record did not show removal for sale as scrap, the lower authority's classification was unsustainable and the demand could not stand. en-us Wed, 29 Mar 2000 00:00:00 +0530 Mon, 02 Jan 2012 18:48:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=96518 Nickel off-cuts and wastage generated during manufacture of finished goods were not treated as metal waste and scrap under Note 6(a) of Section XV of the Central Excise Tariff Act, 1985, because the material arose in the course of manufacture, was reused in the process, and was not shown to be waste and scrap from mechanical working of metals. As the goods were not nickel itself and the record did not show removal for sale as scrap, the lower authority's classification was unsustainable and the demand could not stand. Case-Laws Central Excise Wed, 29 Mar 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=96518