https://www.taxtmi.com/caselaws?id=112549 The Tribunal set aside duty demands, interest demands, and penalties imposed on the appellant, an assessee under Central Excise, for various scrap items. The demands were contested on grounds that the scrap did not arise from Cenvat credit availed inputs but from materials like M.S. drums and empty packing material. The Commissioner upheld the demands citing Supreme Court decisions and a CBEC Circular, but the Tribunal ruled in favor of the appellant, stating that duty liability on scrap only arises from the manipulation of raw materials used in production, and no duty demands should be upheld if no manufacturing of scrap occurred. en-us Fri, 23 Jul 2004 00:00:00 +0530 Mon, 30 Apr 2012 15:44:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=112549 The Tribunal set aside duty demands, interest demands, and penalties imposed on the appellant, an assessee under Central Excise, for various scrap items. The demands were contested on grounds that the scrap did not arise from Cenvat credit availed inputs but from materials like M.S. drums and empty packing material. The Commissioner upheld the demands citing Supreme Court decisions and a CBEC Circular, but the Tribunal ruled in favor of the appellant, stating that duty liability on scrap only arises from the manipulation of raw materials used in production, and no duty demands should be upheld if no manufacturing of scrap occurred. Case-Laws Central Excise Fri, 23 Jul 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=112549