https://www.taxtmi.com/caselaws?id=185837 Metal waste and scrap generated during repair, maintenance, dismantling, replacement, expansion and upgradation of plant and machinery used in cement manufacture is not treated as excisable goods where it does not arise from a manufacturing process producing a marketable product. The settled position applied is that such scrap from capital goods is not a subsidiary product of cement and does not attract central excise duty merely because it is sold. On that basis, the duty demand on the cleared scrap was not sustainable and the assessee was held not liable to excise duty. en-us Wed, 02 Dec 2015 00:00:00 +0530 Tue, 30 Aug 2016 11:05:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=185837 Metal waste and scrap generated during repair, maintenance, dismantling, replacement, expansion and upgradation of plant and machinery used in cement manufacture is not treated as excisable goods where it does not arise from a manufacturing process producing a marketable product. The settled position applied is that such scrap from capital goods is not a subsidiary product of cement and does not attract central excise duty merely because it is sold. On that basis, the duty demand on the cleared scrap was not sustainable and the assessee was held not liable to excise duty. Case-Laws Central Excise Wed, 02 Dec 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=185837