https://www.taxtmi.com/caselaws?id=120228 The Revenue's appeal challenging the duty credit availed on damaged aluminum tubes used in the manufacturing process was rejected. The duty credit for the damage and waste during production did not necessitate a reversal of duty credit. The tribunal held that duty demands should be on the scrap and waste of aluminum, not considering the weight of material in the damaged tubes. The original authority's assessment of demands, interest, and penalties was deemed incorrect, leading to the rejection of the Revenue's appeal and disposal of cross-objections. en-us Thu, 12 May 2005 00:00:00 +0530 Tue, 17 Jul 2012 16:32:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=120228 The Revenue's appeal challenging the duty credit availed on damaged aluminum tubes used in the manufacturing process was rejected. The duty credit for the damage and waste during production did not necessitate a reversal of duty credit. The tribunal held that duty demands should be on the scrap and waste of aluminum, not considering the weight of material in the damaged tubes. The original authority's assessment of demands, interest, and penalties was deemed incorrect, leading to the rejection of the Revenue's appeal and disposal of cross-objections. Case-Laws Central Excise Thu, 12 May 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=120228