https://www.taxtmi.com/caselaws?id=119810 The Appellate Tribunal CESTAT, KOLKATA, granted relief to the appellant by waiving the duty on inputs removed as waste and scrap and stayed the recovery of the duty pending the appeal's regular hearing. The judgment emphasized treating scrapped inputs as waste and scrap, not as usable inputs, leading to the reversal of duty credit. The Tribunal's decision favored the appellant's arguments, addressing the denial of credit, duty on shortages, and duty on scrap parts, ultimately ordering a waiver of pre-deposit requirements. en-us Tue, 11 Jul 2006 00:00:00 +0530 Fri, 13 Jul 2012 12:49:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=119810 The Appellate Tribunal CESTAT, KOLKATA, granted relief to the appellant by waiving the duty on inputs removed as waste and scrap and stayed the recovery of the duty pending the appeal's regular hearing. The judgment emphasized treating scrapped inputs as waste and scrap, not as usable inputs, leading to the reversal of duty credit. The Tribunal's decision favored the appellant's arguments, addressing the denial of credit, duty on shortages, and duty on scrap parts, ultimately ordering a waiver of pre-deposit requirements. Case-Laws Central Excise Tue, 11 Jul 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=119810