https://www.taxtmi.com/caselaws?id=120216 Waste and scrap arising merely from worn-out machinery parts of capital goods was not liable to central excise duty for the period before Rule 3(5A) of the Cenvat Credit Rules, 2004 took effect, because the scrap did not arise from manufacture or mechanical working of metals and no charging provision covered such clearances during the disputed period. Note 8(a) of Section XV of the Central Excise Tariff Act, 1985 was held inapplicable on those facts. As the duty demand failed, penalty under Section 11AC also could not survive. en-us Thu, 16 Nov 2006 00:00:00 +0530 Tue, 17 Jul 2012 16:04:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=120216 Waste and scrap arising merely from worn-out machinery parts of capital goods was not liable to central excise duty for the period before Rule 3(5A) of the Cenvat Credit Rules, 2004 took effect, because the scrap did not arise from manufacture or mechanical working of metals and no charging provision covered such clearances during the disputed period. Note 8(a) of Section XV of the Central Excise Tariff Act, 1985 was held inapplicable on those facts. As the duty demand failed, penalty under Section 11AC also could not survive. Case-Laws Central Excise Thu, 16 Nov 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=120216