https://www.taxtmi.com/caselaws?id=1672 Rule 57-S(2)(c) of the Central Excise Rules, 1944 was read with clauses (a) and (b) to cover capital goods used in manufacture and later sold as waste and scrap. The provision was held not to depend on waste and scrap arising only in the course of manufacturing the assessee's own goods. Where the assessee used the capital goods in its manufacturing process and did not itself manufacture and sell those capital goods, excise duty was held leviable on their sale as old and unusable scrap, and the contention against duty was rejected. en-us Mon, 06 Feb 2006 00:00:00 +0530 Tue, 15 Apr 2008 08:51:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=1672 Rule 57-S(2)(c) of the Central Excise Rules, 1944 was read with clauses (a) and (b) to cover capital goods used in manufacture and later sold as waste and scrap. The provision was held not to depend on waste and scrap arising only in the course of manufacturing the assessee's own goods. Where the assessee used the capital goods in its manufacturing process and did not itself manufacture and sell those capital goods, excise duty was held leviable on their sale as old and unusable scrap, and the contention against duty was rejected. Case-Laws Central Excise Mon, 06 Feb 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=1672