https://www.taxtmi.com/caselaws?id=266506 Clearance of waste and scrap arising from packing material, capital goods and grinding media used in cement manufacture was held not to attract duty in the manner demanded by Revenue. The dispute concerned PP wrapper, cable, PVC and grinding media scrap generated during manufacture and packing, and the applicable treatment under Rule 3(5) and Rule 3(5A) of the Cenvat Credit Rules, 2004. Relying on West Coast Industrial Gases Ltd. and Board Circular No. 721/37/2003-CX dated 06.06.2003, the Tribunal found such clearances not exigible as proposed. The Revenue's demand was therefore not sustainable and its appeal was dismissed. en-us Fri, 24 Oct 2014 00:00:00 +0530 Wed, 21 Oct 2015 10:16:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=266506 Clearance of waste and scrap arising from packing material, capital goods and grinding media used in cement manufacture was held not to attract duty in the manner demanded by Revenue. The dispute concerned PP wrapper, cable, PVC and grinding media scrap generated during manufacture and packing, and the applicable treatment under Rule 3(5) and Rule 3(5A) of the Cenvat Credit Rules, 2004. Relying on West Coast Industrial Gases Ltd. and Board Circular No. 721/37/2003-CX dated 06.06.2003, the Tribunal found such clearances not exigible as proposed. The Revenue's demand was therefore not sustainable and its appeal was dismissed. Case-Laws Central Excise Fri, 24 Oct 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=266506