https://www.taxtmi.com/caselaws?id=124688 Waste and scrap arising from discarded used capital goods were not dutiable as excisable goods merely because the original capital goods had been used in the factory and credit had been availed on them. The Tribunal applied the principle that scrap not generated by mechanical working of metals in the factory does not become chargeable to duty on mere clearance, and it noted that the relevant period contained no provision equivalent to the later credit-reversal rule. On that basis, the article states that duty could not be demanded on the scrap clearance and the demand was unsustainable. 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 arising from discarded used capital goods were not dutiable as excisable goods merely because the original capital goods had been used in the factory and credit had been availed on them. The Tribunal applied the principle that scrap not generated by mechanical working of metals in the factory does not become chargeable to duty on mere clearance, and it noted that the relevant period contained no provision equivalent to the later credit-reversal rule. On that basis, the article states that duty could not be demanded on the scrap clearance and the demand was unsustainable. Case-Laws Central Excise Wed, 10 Dec 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=124688