https://www.taxtmi.com/caselaws?id=4241 Waste and scrap collected by sweeping a factory floor, where no separate process attributable to the assessee produced it, does not constitute goods manufactured by the assessee for excise-duty purposes. The demand therefore could not rest on treating such incidental sweeping waste as manufactured scrap. The extended limitation period was also unavailable because the alleged non-filing of a declaration did not establish suppression or intent to evade duty once the underlying allegation of manufactured scrap failed. Consequently, the excise demand was unsustainable and the appeal succeeded on limitation. en-us Fri, 01 Feb 2008 00:00:00 +0530 Mon, 16 Jun 2008 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=4241 Waste and scrap collected by sweeping a factory floor, where no separate process attributable to the assessee produced it, does not constitute goods manufactured by the assessee for excise-duty purposes. The demand therefore could not rest on treating such incidental sweeping waste as manufactured scrap. The extended limitation period was also unavailable because the alleged non-filing of a declaration did not establish suppression or intent to evade duty once the underlying allegation of manufactured scrap failed. Consequently, the excise demand was unsustainable and the appeal succeeded on limitation. Case-Laws Central Excise Fri, 01 Feb 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=4241