https://www.taxtmi.com/caselaws?id=211193 Waste and scrap cleared before 1-4-2000 were treated as dutiable where the assessee could not prove that no credit had been taken on the inputs or capital goods, because the burden to establish the exception from duty lay on the assessee; the extended period and penalty were therefore sustained. M.S. waste and scrap generated during repair and maintenance by cutting plates, sheets, angles and channels was also held dutiable, since such cutting amounted to mechanical working of metal and the resulting scrap fell within the tariff definition of metal waste and scrap. The duty demand on both categories of scrap, along with penalty, was upheld. en-us Fri, 13 May 2011 00:00:00 +0530 Sat, 03 Mar 2012 16:08:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=211193 Waste and scrap cleared before 1-4-2000 were treated as dutiable where the assessee could not prove that no credit had been taken on the inputs or capital goods, because the burden to establish the exception from duty lay on the assessee; the extended period and penalty were therefore sustained. M.S. waste and scrap generated during repair and maintenance by cutting plates, sheets, angles and channels was also held dutiable, since such cutting amounted to mechanical working of metal and the resulting scrap fell within the tariff definition of metal waste and scrap. The duty demand on both categories of scrap, along with penalty, was upheld. Case-Laws Central Excise Fri, 13 May 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=211193