https://www.taxtmi.com/caselaws?id=204847 Metal waste and scrap generated during cutting and working of plates, angles, channels and similar materials for repair and maintenance of plant and machinery was treated as excisable when it arose from the mechanical working of metals in the course of making or replacing parts. Section Note 8(a) to Section XV of the Central Excise Tariff Act, 1985 was applied to cover scrap produced through manufacture or mechanical working, including where material is rendered unusable by cutting, wear and tear, or similar causes. The earlier objection was rejected, and the scrap was held dutiable; the penalty was also sustained. en-us Thu, 16 Dec 2010 00:00:00 +0530 Thu, 06 Jun 2013 17:24:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=204847 Metal waste and scrap generated during cutting and working of plates, angles, channels and similar materials for repair and maintenance of plant and machinery was treated as excisable when it arose from the mechanical working of metals in the course of making or replacing parts. Section Note 8(a) to Section XV of the Central Excise Tariff Act, 1985 was applied to cover scrap produced through manufacture or mechanical working, including where material is rendered unusable by cutting, wear and tear, or similar causes. The earlier objection was rejected, and the scrap was held dutiable; the penalty was also sustained. Case-Laws Central Excise Thu, 16 Dec 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=204847