https://www.taxtmi.com/caselaws?id=120183 Cleared machinery parts and scrap could not be taxed as waste and scrap under SH 7204.90 because the Revenue did not plead or prove the factual foundation required by Section Note 8(a) of Section XV of the Central Excise Tariff Act, 1985. The record did not establish which items arose from manufacture, which arose from wear and tear, or that the goods met the statutory definition of waste and scrap. As the burden to prove dutiability lay on the Revenue and was not discharged, the duty demand failed, and the connected penalties based on that demand also failed. en-us Thu, 26 Oct 2006 00:00:00 +0530 Tue, 17 Jul 2012 14:10:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=120183 Cleared machinery parts and scrap could not be taxed as waste and scrap under SH 7204.90 because the Revenue did not plead or prove the factual foundation required by Section Note 8(a) of Section XV of the Central Excise Tariff Act, 1985. The record did not establish which items arose from manufacture, which arose from wear and tear, or that the goods met the statutory definition of waste and scrap. As the burden to prove dutiability lay on the Revenue and was not discharged, the duty demand failed, and the connected penalties based on that demand also failed. Case-Laws Central Excise Thu, 26 Oct 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=120183