https://www.taxtmi.com/caselaws?id=102876 Scrap items arising in the manufacture of tyres, tubes and flaps were held not to be excisable goods for central excise purposes. The Tribunal followed its earlier decision on identical scrap and preferred the Delhi High Court view that such scrap did not constitute goods liable to duty. The contrary Madras High Court decision on bagasse was treated as less apposite on the facts. The impugned order was therefore set aside and consequential relief granted to the appellants. en-us Sat, 20 Jun 1998 00:00:00 +0530 Thu, 16 Feb 2012 16:28:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=102876 Scrap items arising in the manufacture of tyres, tubes and flaps were held not to be excisable goods for central excise purposes. The Tribunal followed its earlier decision on identical scrap and preferred the Delhi High Court view that such scrap did not constitute goods liable to duty. The contrary Madras High Court decision on bagasse was treated as less apposite on the facts. The impugned order was therefore set aside and consequential relief granted to the appellants. Case-Laws Central Excise Sat, 20 Jun 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=102876