https://www.taxtmi.com/caselaws?id=121707 The appeal was allowed as the Tribunal found that during the relevant period, there was no provision under the Cenvat Credit Rules making waste and scrap of capital goods dutiable. The appellant successfully argued that dismantling of capital goods is not considered manufacturing, and the scrap is not excisable. As waste and scrap are not classified as manufactured goods, the demand and penalty for clearing such items without duty payment were set aside. The case underscores the importance of adhering to specific provisions and established rules in excise matters to determine duty liability accurately. en-us Tue, 01 May 2007 00:00:00 +0530 Wed, 01 Aug 2012 16:52:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=121707 The appeal was allowed as the Tribunal found that during the relevant period, there was no provision under the Cenvat Credit Rules making waste and scrap of capital goods dutiable. The appellant successfully argued that dismantling of capital goods is not considered manufacturing, and the scrap is not excisable. As waste and scrap are not classified as manufactured goods, the demand and penalty for clearing such items without duty payment were set aside. The case underscores the importance of adhering to specific provisions and established rules in excise matters to determine duty liability accurately. Case-Laws Central Excise Tue, 01 May 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=121707