https://www.taxtmi.com/caselaws?id=325336 The Tribunal ruled in favor of the appellant regarding the liability to pay duty on clearance of structural scrap, citing precedents that the scrap arising from the fabrication process in the factory premises is not dutiable. The demand for duty on waste and scrap of inputs and capital goods was deemed unsustainable as these items were not considered inputs or capital goods. However, the demand for duty on clearance of inputs without payment was upheld. The Tribunal also sided with the appellant on the limitation issue due to being a Public Sector Undertaking, leading to the success of the appeal on this ground. Penalties were not imposed as the appeal was disposed of in favor of the appellant on merits and limitation. en-us Tue, 19 Jan 2016 00:00:00 +0530 Thu, 17 Mar 2016 10:06:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=325336 The Tribunal ruled in favor of the appellant regarding the liability to pay duty on clearance of structural scrap, citing precedents that the scrap arising from the fabrication process in the factory premises is not dutiable. The demand for duty on waste and scrap of inputs and capital goods was deemed unsustainable as these items were not considered inputs or capital goods. However, the demand for duty on clearance of inputs without payment was upheld. The Tribunal also sided with the appellant on the limitation issue due to being a Public Sector Undertaking, leading to the success of the appeal on this ground. Penalties were not imposed as the appeal was disposed of in favor of the appellant on merits and limitation. Case-Laws Central Excise Tue, 19 Jan 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=325336