https://www.taxtmi.com/caselaws?id=272163 The Tribunal ruled in favor of the appellant, determining that the waste and scrap generated during the fabrication of a factory shed were not subject to duty as they were utilized in making a trolley line and did not meet the criteria of unusability under the Central Excise Tariff Act. The Tribunal also held that the trolley line did not fall under the relevant chapter for duty payment. As a result, the impugned order was set aside, and the appellant was not liable to pay duty on the waste and scrap, with the appeal allowed and any necessary consequential relief granted. en-us Tue, 14 Jul 2015 00:00:00 +0530 Mon, 06 Apr 2020 11:43:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=272163 The Tribunal ruled in favor of the appellant, determining that the waste and scrap generated during the fabrication of a factory shed were not subject to duty as they were utilized in making a trolley line and did not meet the criteria of unusability under the Central Excise Tariff Act. The Tribunal also held that the trolley line did not fall under the relevant chapter for duty payment. As a result, the impugned order was set aside, and the appellant was not liable to pay duty on the waste and scrap, with the appeal allowed and any necessary consequential relief granted. Case-Laws Central Excise Tue, 14 Jul 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=272163