https://www.taxtmi.com/caselaws?id=214335 The Tribunal ruled in favor of the respondent, holding that the scrap remnants from cutting new plates and pipes for replacement in a chemical plant do not attract duty liability. The Commissioner (Appeals) overturned the Assistant Commissioner's decision, determining that the scrap did not arise from a manufacturing process but from the replacement of worn-out parts. The Tribunal emphasized that the nature of the scrap (re-rollable or melting) is irrelevant for duty levy if it did not result from a manufacturing process, ultimately rejecting the Revenue's appeal for duty payment on the scrap. en-us Wed, 02 May 2012 00:00:00 +0530 Thu, 10 Jan 2013 11:52:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=214335 The Tribunal ruled in favor of the respondent, holding that the scrap remnants from cutting new plates and pipes for replacement in a chemical plant do not attract duty liability. The Commissioner (Appeals) overturned the Assistant Commissioner's decision, determining that the scrap did not arise from a manufacturing process but from the replacement of worn-out parts. The Tribunal emphasized that the nature of the scrap (re-rollable or melting) is irrelevant for duty levy if it did not result from a manufacturing process, ultimately rejecting the Revenue's appeal for duty payment on the scrap. Case-Laws Central Excise Wed, 02 May 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=214335