https://www.taxtmi.com/caselaws?id=181707 Waste and scrap arising from dismantling old and obsolete machinery was treated as non-excisable, because duty attaches only to scrap generated in the course of manufacture or mechanical working of metals and metal goods. Scrap produced by breaking up used machinery was distinguished from manufacturing scrap, and the Tribunal applied its earlier rulings to hold that dismantled machinery scrap does not attract central excise duty. On that basis, the assessee's position was upheld and the Revenue's challenge was rejected. en-us Mon, 03 Jun 2002 00:00:00 +0530 Fri, 22 Apr 2016 12:44:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=181707 Waste and scrap arising from dismantling old and obsolete machinery was treated as non-excisable, because duty attaches only to scrap generated in the course of manufacture or mechanical working of metals and metal goods. Scrap produced by breaking up used machinery was distinguished from manufacturing scrap, and the Tribunal applied its earlier rulings to hold that dismantled machinery scrap does not attract central excise duty. On that basis, the assessee's position was upheld and the Revenue's challenge was rejected. Case-Laws Central Excise Mon, 03 Jun 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=181707