https://www.taxtmi.com/caselaws?id=101304 The appeal was dismissed as the off-cuts were classified as waste and scrap due to their unusability and characteristics. The decision emphasizes the importance of demonstrating the potential use of materials for classification purposes, requiring evidence to support such claims in disputes. en-us Thu, 10 Jan 2002 00:00:00 +0530 Thu, 09 Feb 2012 12:57:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=101304 The appeal was dismissed as the off-cuts were classified as waste and scrap due to their unusability and characteristics. The decision emphasizes the importance of demonstrating the potential use of materials for classification purposes, requiring evidence to support such claims in disputes. Case-Laws Central Excise Thu, 10 Jan 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=101304