https://www.taxtmi.com/caselaws?id=250450 Waste and scrap arising during manufacture of carbon electrodes, being broken or unusable residue without distinct commercial identity or a specific tariff entry, were treated as non-excisable and not classifiable under the headings invoked. The ruling also applied Rule 57D(1) of the Central Excise Rules, 1944 to hold that input credit could not be denied or reversed merely because part of the inputs ended up in such waste, refuse or by-product during manufacture. The assessee's position on both excisability and credit entitlement was upheld, and the contrary revenue view was rejected. en-us Wed, 29 Jan 2014 00:00:00 +0530 Thu, 20 Nov 2014 15:53:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=250450 Waste and scrap arising during manufacture of carbon electrodes, being broken or unusable residue without distinct commercial identity or a specific tariff entry, were treated as non-excisable and not classifiable under the headings invoked. The ruling also applied Rule 57D(1) of the Central Excise Rules, 1944 to hold that input credit could not be denied or reversed merely because part of the inputs ended up in such waste, refuse or by-product during manufacture. The assessee's position on both excisability and credit entitlement was upheld, and the contrary revenue view was rejected. Case-Laws Central Excise Wed, 29 Jan 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=250450