https://www.taxtmi.com/caselaws?id=257007 HDPE bags that became scrap during the packing of cement were treated as not liable to duty as removal as such under Rule 3(5) of the Cenvat Credit Rules, 2004, because the scrap arose in the course of packing and was covered by earlier Tribunal precedent on identical facts. The same reasoning also defeated the consequential penalty under Section 11AC of the Central Excise Act, 1944. The duty demand and penalty were therefore not sustained, and the Revenue's appeal was dismissed. en-us Fri, 24 Oct 2014 00:00:00 +0530 Fri, 27 Feb 2015 10:34:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=257007 HDPE bags that became scrap during the packing of cement were treated as not liable to duty as removal as such under Rule 3(5) of the Cenvat Credit Rules, 2004, because the scrap arose in the course of packing and was covered by earlier Tribunal precedent on identical facts. The same reasoning also defeated the consequential penalty under Section 11AC of the Central Excise Act, 1944. The duty demand and penalty were therefore not sustained, and the Revenue's appeal was dismissed. Case-Laws Central Excise Fri, 24 Oct 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=257007