https://www.taxtmi.com/caselaws?id=236388 The Tribunal allowed the appeal in favor of the appellant, setting aside the duty demand on scrap generated in the workshop during the manufacture of machinery parts. The decision was influenced by the distinction between manufacturing scrap and repair workshop scrap, following recent Supreme Court precedent that repair workshop scrap is not excisable. The judgment emphasized that scrap arising from repair and maintenance work is not a by-product of the manufacturing process, ultimately leading to the appellant's success in challenging the duty demand. en-us Wed, 10 Oct 2012 00:00:00 +0530 Mon, 26 Aug 2013 17:03:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=236388 The Tribunal allowed the appeal in favor of the appellant, setting aside the duty demand on scrap generated in the workshop during the manufacture of machinery parts. The decision was influenced by the distinction between manufacturing scrap and repair workshop scrap, following recent Supreme Court precedent that repair workshop scrap is not excisable. The judgment emphasized that scrap arising from repair and maintenance work is not a by-product of the manufacturing process, ultimately leading to the appellant's success in challenging the duty demand. Case-Laws Central Excise Wed, 10 Oct 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=236388