https://www.taxtmi.com/caselaws?id=111544 Waste and scrap generated during repair or manufacture of stators and rotors were held not to be excisable goods, because no new marketable commodity emerged and the activity did not amount to manufacture. The copper scrap and burnt enamelled winding wire were therefore not liable to duty. On limitation, the Tribunal found that the assessee had disclosed the scrap generation to the Department and had sought clarification on duty liability, so there was no suppression of facts or wilful misstatement. The extended period could not be invoked and the demand was time-barred. en-us Tue, 30 Mar 2004 00:00:00 +0530 Mon, 23 Apr 2012 18:57:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=111544 Waste and scrap generated during repair or manufacture of stators and rotors were held not to be excisable goods, because no new marketable commodity emerged and the activity did not amount to manufacture. The copper scrap and burnt enamelled winding wire were therefore not liable to duty. On limitation, the Tribunal found that the assessee had disclosed the scrap generation to the Department and had sought clarification on duty liability, so there was no suppression of facts or wilful misstatement. The extended period could not be invoked and the demand was time-barred. Case-Laws Central Excise Tue, 30 Mar 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=111544