https://www.taxtmi.com/caselaws?id=124464 The Tribunal upheld the Commissioner (Appeals) decision, rejecting the Revenue's appeal on the liability of waste and scrap for duty. It was determined that the waste and scrap were old parts of machinery, not resulting from the manufacturing process, and therefore not subject to duty. The appellants' failure to avail Modvat credit on capital goods further supported the conclusion that duty was not required on the waste and scrap. The Tribunal found the Commissioner's reasoning sound and dismissed the appeal, as the Revenue did not provide evidence to counter the findings. en-us Tue, 14 Oct 2008 00:00:00 +0530 Sat, 29 Sep 2012 16:12:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=124464 The Tribunal upheld the Commissioner (Appeals) decision, rejecting the Revenue's appeal on the liability of waste and scrap for duty. It was determined that the waste and scrap were old parts of machinery, not resulting from the manufacturing process, and therefore not subject to duty. The appellants' failure to avail Modvat credit on capital goods further supported the conclusion that duty was not required on the waste and scrap. The Tribunal found the Commissioner's reasoning sound and dismissed the appeal, as the Revenue did not provide evidence to counter the findings. Case-Laws Central Excise Tue, 14 Oct 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=124464