https://www.taxtmi.com/caselaws?id=123911 Waste arising from used fire bricks, silicon carbide, waste oil and old filter cloth was held not liable to central excise duty where no tariff entry covered those waste products during the relevant period. The decisive legal point was that excise cannot be levied on a waste item merely because it emerges from capital goods or materials used in manufacture; a specific tariff entry is required. On that basis, the demand was unsustainable and the waste was treated as the charging scope for that period. en-us Fri, 04 Apr 2008 00:00:00 +0530 Fri, 21 Sep 2012 18:20:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=123911 Waste arising from used fire bricks, silicon carbide, waste oil and old filter cloth was held not liable to central excise duty where no tariff entry covered those waste products during the relevant period. The decisive legal point was that excise cannot be levied on a waste item merely because it emerges from capital goods or materials used in manufacture; a specific tariff entry is required. On that basis, the demand was unsustainable and the waste was treated as the charging scope for that period. Case-Laws Central Excise Fri, 04 Apr 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=123911