https://www.taxtmi.com/caselaws?id=3238 MS scrap consisting of leftover building or construction material, where no Modvat credit was availed and the scrap was not shown to arise from the manufacturing process or from capital goods used in manufacture, was not treated as dutiable waste or scrap under the pre-Cenvat regime. The Rajasthan HC accepted the uncontroverted plea that the material was construction leftover rather than manufacturing scrap, and therefore a duty demand could not be sustained on the assumption that all scrap is dutiable. The Revenue's challenge failed. en-us Mon, 19 Mar 2007 00:00:00 +0530 Wed, 16 Apr 2008 16:56:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=3238 MS scrap consisting of leftover building or construction material, where no Modvat credit was availed and the scrap was not shown to arise from the manufacturing process or from capital goods used in manufacture, was not treated as dutiable waste or scrap under the pre-Cenvat regime. The Rajasthan HC accepted the uncontroverted plea that the material was construction leftover rather than manufacturing scrap, and therefore a duty demand could not be sustained on the assumption that all scrap is dutiable. The Revenue's challenge failed. Case-Laws Central Excise Mon, 19 Mar 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=3238