https://www.taxtmi.com/caselaws?id=123417 Worn-out core pipe used repeatedly in reeling, re-reeling and packing was treated as a paper-board product, and the Tribunal noted that the pieces were sold only after damage and disuse. On a prima facie assessment, the sold scrap did not appear to arise from manufacture and therefore did not seem liable to central excise duty. On that basis, waiver of the dues and stay of recovery were granted in favour of the assessee. en-us Thu, 27 Mar 2008 00:00:00 +0530 Thu, 13 Sep 2012 17:41:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=123417 Worn-out core pipe used repeatedly in reeling, re-reeling and packing was treated as a paper-board product, and the Tribunal noted that the pieces were sold only after damage and disuse. On a prima facie assessment, the sold scrap did not appear to arise from manufacture and therefore did not seem liable to central excise duty. On that basis, waiver of the dues and stay of recovery were granted in favour of the assessee. Case-Laws Central Excise Thu, 27 Mar 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=123417