https://www.taxtmi.com/caselaws?id=3894 The appeal challenged a demand for duty on waste and scrap of capital goods, contending they were not final products manufactured by the appellants. The Commissioner's reliance on sub-rule (5A) of Rule 3 of CENVAT Credit Rules, 2004 was deemed legally unsustainable. The order demanding duty on the impugned goods as final products lacked legal basis. Consequently, the impugned order was set aside, and the appeal was allowed by the Appellate Tribunal CESTAT, CHENNAI. The application of sub-rule (5A) to justify the demand was found incorrect, and the nature of the impugned goods as final products manufactured by the appellants was refuted. en-us Fri, 30 Nov 2007 00:00:00 +0530 Thu, 08 May 2008 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=3894 The appeal challenged a demand for duty on waste and scrap of capital goods, contending they were not final products manufactured by the appellants. The Commissioner's reliance on sub-rule (5A) of Rule 3 of CENVAT Credit Rules, 2004 was deemed legally unsustainable. The order demanding duty on the impugned goods as final products lacked legal basis. Consequently, the impugned order was set aside, and the appeal was allowed by the Appellate Tribunal CESTAT, CHENNAI. The application of sub-rule (5A) to justify the demand was found incorrect, and the nature of the impugned goods as final products manufactured by the appellants was refuted. Case-Laws Central Excise Fri, 30 Nov 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=3894