https://www.taxtmi.com/caselaws?id=319 Scrap arising from dismantling condemned, overhauled or used machinery is not waste and scrap for excise purposes under Section Note 8(a) to Section XV when it is not generated in a manufacturing process. Applying cited precedent, the tribunal treated the statutory definition as confined to material answering the tariff description of waste and scrap, and held that dismantling scrap from machinery and equipment does not satisfy that test. The result was that non-dutiability of the dismantling scrap was sustained and the Revenue challenge failed. en-us Thu, 01 Sep 2005 00:00:00 +0530 Sun, 13 Apr 2008 11:23:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=319 Scrap arising from dismantling condemned, overhauled or used machinery is not waste and scrap for excise purposes under Section Note 8(a) to Section XV when it is not generated in a manufacturing process. Applying cited precedent, the tribunal treated the statutory definition as confined to material answering the tariff description of waste and scrap, and held that dismantling scrap from machinery and equipment does not satisfy that test. The result was that non-dutiability of the dismantling scrap was sustained and the Revenue challenge failed. Case-Laws Central Excise Thu, 01 Sep 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=319