https://www.taxtmi.com/caselaws?id=153832 The Tribunal rejected the Department's appeal against the Commissioner (Appeals) decision in favor of the respondent, a manufacturer of AMT Transformers. The issue revolved around the treatment of cleared CRGO scrap as unused CRGO sheets. The Tribunal determined that the cleared items were waste and scrap from the manufacturing process, not unused CRGO sheets. Upholding the appeal would result in unjustified litigation, as the respondents were users, not manufacturers, of CRGO sheets. Therefore, the Department's appeal was dismissed, maintaining the decision in favor of the respondent. en-us Thu, 28 Jan 2010 00:00:00 +0530 Wed, 31 Jul 2013 16:58:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=153832 The Tribunal rejected the Department's appeal against the Commissioner (Appeals) decision in favor of the respondent, a manufacturer of AMT Transformers. The issue revolved around the treatment of cleared CRGO scrap as unused CRGO sheets. The Tribunal determined that the cleared items were waste and scrap from the manufacturing process, not unused CRGO sheets. Upholding the appeal would result in unjustified litigation, as the respondents were users, not manufacturers, of CRGO sheets. Therefore, the Department's appeal was dismissed, maintaining the decision in favor of the respondent. Case-Laws Central Excise Thu, 28 Jan 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=153832