https://www.taxtmi.com/caselaws?id=120434 Scrap generated during plant expansion, including erection, fabrication and commissioning of machinery, was treated as outside the scope of excisable scrap under Section XV of the Central Excise Tariff Act, 1985 because it did not arise from the manufacture or mechanical working of metals or metal goods. The text states that Section XV applies to metal waste and scrap becoming unusable from breakage, cutting, wear or similar causes, and not to scrap arising from construction or civil structures. On that basis, the demand was held unsustainable, the scrap was not dutiable, and the impugned order was set aside with consequential relief. en-us Wed, 18 Oct 2006 00:00:00 +0530 Thu, 19 Jul 2012 13:02:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=120434 Scrap generated during plant expansion, including erection, fabrication and commissioning of machinery, was treated as outside the scope of excisable scrap under Section XV of the Central Excise Tariff Act, 1985 because it did not arise from the manufacture or mechanical working of metals or metal goods. The text states that Section XV applies to metal waste and scrap becoming unusable from breakage, cutting, wear or similar causes, and not to scrap arising from construction or civil structures. On that basis, the demand was held unsustainable, the scrap was not dutiable, and the impugned order was set aside with consequential relief. Case-Laws Central Excise Wed, 18 Oct 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=120434