https://www.taxtmi.com/caselaws?id=124688 Waste and scrap from discarded used capital goods does not become excisable merely because input credit was availed on the original goods. Scrap not generated through mechanical working of metals in the factory was not treated as manufactured excisable goods despite tariff coverage and marketability. During the relevant period, no provision equivalent to the later credit-reversal rule governed clearance of such discarded capital goods. Consequently, excise duty could not be demanded on their clearance as waste and scrap. en-us Wed, 10 Dec 2008 00:00:00 +0530 Fri, 04 Aug 2017 09:08:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=124688 Waste and scrap from discarded used capital goods does not become excisable merely because input credit was availed on the original goods. Scrap not generated through mechanical working of metals in the factory was not treated as manufactured excisable goods despite tariff coverage and marketability. During the relevant period, no provision equivalent to the later credit-reversal rule governed clearance of such discarded capital goods. Consequently, excise duty could not be demanded on their clearance as waste and scrap. Case-Laws Central Excise Wed, 10 Dec 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=124688