https://www.taxtmi.com/caselaws?id=246626 The Tribunal ruled in favor of the appellant, a manufacturer of electrical insulators, in a dispute over the chargeability of waste in the form of used fire brick and broken asbestos sheets cleared as scrap from the factory. The Tribunal found that the items were not excisable under the Central Excise Tariff Act and that the duty demand on capital goods cleared as waste and scrap should not apply retroactively as the relevant provision came into effect after the dispute period. As a result, the Tribunal set aside the decision of the Commissioner (Appeals) and allowed the appellant's appeal. en-us Thu, 11 Oct 2012 00:00:00 +0530 Sun, 20 Apr 2014 16:35:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=246626 The Tribunal ruled in favor of the appellant, a manufacturer of electrical insulators, in a dispute over the chargeability of waste in the form of used fire brick and broken asbestos sheets cleared as scrap from the factory. The Tribunal found that the items were not excisable under the Central Excise Tariff Act and that the duty demand on capital goods cleared as waste and scrap should not apply retroactively as the relevant provision came into effect after the dispute period. As a result, the Tribunal set aside the decision of the Commissioner (Appeals) and allowed the appellant's appeal. Case-Laws Central Excise Thu, 11 Oct 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=246626