https://www.taxtmi.com/caselaws?id=210251 The Tribunal rejected the department's appeal and upheld the Commissioner (Appeals)'s decision to set aside the original authority's order regarding the clearance of waste and scrap of machinery parts. The Tribunal found that the waste and scrap in question, arising from capital goods acquired before the introduction of Modvat credit, were not excisable goods as classified by the original authority. The judgment emphasized the importance of correctly classifying such waste and scrap and placed the burden of proof on the assessee. en-us Tue, 14 Jun 2011 00:00:00 +0530 Fri, 23 Nov 2012 13:15:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=210251 The Tribunal rejected the department's appeal and upheld the Commissioner (Appeals)'s decision to set aside the original authority's order regarding the clearance of waste and scrap of machinery parts. The Tribunal found that the waste and scrap in question, arising from capital goods acquired before the introduction of Modvat credit, were not excisable goods as classified by the original authority. The judgment emphasized the importance of correctly classifying such waste and scrap and placed the burden of proof on the assessee. Case-Laws Central Excise Tue, 14 Jun 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=210251