https://www.taxtmi.com/caselaws?id=332973 Waste and scrap arising during repair and maintenance of plant, machinery and used capital goods do not become excisable merely because Section Note 8(a) of Section XV identifies a tariff entry and duty rate; it does not deem the underlying process to be manufacture under the Central Excise Act. Rule 3(5A) of the Cenvat Credit Rules cannot apply where Cenvat credit was not taken on the original capital goods and the Department cannot satisfactorily prove otherwise. On these grounds, the excise demand and penalty were unsustainable. en-us Mon, 11 Jul 2016 00:00:00 +0530 Fri, 17 Feb 2017 13:01:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=332973 Waste and scrap arising during repair and maintenance of plant, machinery and used capital goods do not become excisable merely because Section Note 8(a) of Section XV identifies a tariff entry and duty rate; it does not deem the underlying process to be manufacture under the Central Excise Act. Rule 3(5A) of the Cenvat Credit Rules cannot apply where Cenvat credit was not taken on the original capital goods and the Department cannot satisfactorily prove otherwise. On these grounds, the excise demand and penalty were unsustainable. Case-Laws Central Excise Mon, 11 Jul 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=332973