https://www.taxtmi.com/caselaws?id=330850 Waste and scrap generated during repair or wear and tear of capital goods was not chargeable to central excise duty under Rule 57S(2)(c) where the Revenue failed to prove that the scrap arose from modvatable capital goods. The demand rested on an unproved assumption that the scrap represented capital goods cleared as waste and scrap, but the notice did not establish the necessary factual basis. Scrap arising from repair activity or ordinary wear and tear was treated as non-manufactured material and not excisable merely because it was removed from the factory. The demand was therefore unsustainable. en-us Wed, 02 Mar 2016 00:00:00 +0530 Mon, 14 Nov 2016 11:27:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=330850 Waste and scrap generated during repair or wear and tear of capital goods was not chargeable to central excise duty under Rule 57S(2)(c) where the Revenue failed to prove that the scrap arose from modvatable capital goods. The demand rested on an unproved assumption that the scrap represented capital goods cleared as waste and scrap, but the notice did not establish the necessary factual basis. Scrap arising from repair activity or ordinary wear and tear was treated as non-manufactured material and not excisable merely because it was removed from the factory. The demand was therefore unsustainable. Case-Laws Central Excise Wed, 02 Mar 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=330850