https://www.taxtmi.com/caselaws?id=124082 For the period before an express provision equivalent to Rule 57-S of the Central Excise Rules, 1944, duty could not be demanded on waste and scrap arising from long-used capital goods merely because the scrap was marketable and classifiable as excisable goods. Liability did not arise where the assessee was not the manufacturer of the waste and scrap and no rule or other authority of law required duty payment on its clearance. A later notification referred to in the text did not apply to the period in dispute, so the duty demand was held unsustainable. en-us Fri, 16 Nov 2007 00:00:00 +0530 Tue, 25 Sep 2012 13:14:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=124082 For the period before an express provision equivalent to Rule 57-S of the Central Excise Rules, 1944, duty could not be demanded on waste and scrap arising from long-used capital goods merely because the scrap was marketable and classifiable as excisable goods. Liability did not arise where the assessee was not the manufacturer of the waste and scrap and no rule or other authority of law required duty payment on its clearance. A later notification referred to in the text did not apply to the period in dispute, so the duty demand was held unsustainable. Case-Laws Central Excise Fri, 16 Nov 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=124082