https://www.taxtmi.com/caselaws?id=1429 The appeal was successful as the Tribunal upheld the decision that Waste and Scrap, including various materials like empty barrels, barrel sheets, fire bricks, grinding wheels, coal powder, HDPE bags, and iron scrap, were classified as non-dutiable items due to wear and tear in the factory workshop. The Order-in-Appeal setting aside the original duty demand on Central Excise was overturned based on the applicability of judgments supporting the non-dutiable classification of Waste and Scrap, resulting in the appeal being allowed with consequential relief. en-us Thu, 27 Jul 2006 00:00:00 +0530 Mon, 14 Apr 2008 18:24:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=1429 The appeal was successful as the Tribunal upheld the decision that Waste and Scrap, including various materials like empty barrels, barrel sheets, fire bricks, grinding wheels, coal powder, HDPE bags, and iron scrap, were classified as non-dutiable items due to wear and tear in the factory workshop. The Order-in-Appeal setting aside the original duty demand on Central Excise was overturned based on the applicability of judgments supporting the non-dutiable classification of Waste and Scrap, resulting in the appeal being allowed with consequential relief. Case-Laws Central Excise Thu, 27 Jul 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=1429