https://www.taxtmi.com/caselaws?id=4376 Waste and scrap generated from dismantling old and used capital goods is not excisable as manufactured goods where it does not arise from the mechanical working of metal in the factory. Chapter Note 8A of Section XV applies to metal waste and scrap arising from working of metal and metal goods, and the Tribunal distinguished that category from scrap produced by cutting up obsolete machinery. It also accepted the line of authority that, absent a specific rule bringing such scrap to duty, mere capability of use or cutting of metal does not amount to manufacture. The demand was therefore not sustainable. en-us Mon, 04 Feb 2008 00:00:00 +0530 Fri, 18 Oct 2019 16:55:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=4376 Waste and scrap generated from dismantling old and used capital goods is not excisable as manufactured goods where it does not arise from the mechanical working of metal in the factory. Chapter Note 8A of Section XV applies to metal waste and scrap arising from working of metal and metal goods, and the Tribunal distinguished that category from scrap produced by cutting up obsolete machinery. It also accepted the line of authority that, absent a specific rule bringing such scrap to duty, mere capability of use or cutting of metal does not amount to manufacture. The demand was therefore not sustainable. Case-Laws Central Excise Mon, 04 Feb 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=4376