https://www.taxtmi.com/caselaws?id=332973 Waste and scrap arising during repair and maintenance of plant and machinery, including used capital goods, were discussed as attracting central excise duty only if the process amounted to manufacture; Section Note 8(a) of Section XV was treated as a tariff classification aid and not as a deeming provision under Section 2(f). The note also records that where no Cenvat credit had been taken on the original capital goods and the Department could not prove otherwise, Rule 3(5A) of the Cenvat Credit Rules, 2004 was not sustainable. On that basis, the demand and penalty were not sustainable. 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 and machinery, including used capital goods, were discussed as attracting central excise duty only if the process amounted to manufacture; Section Note 8(a) of Section XV was treated as a tariff classification aid and not as a deeming provision under Section 2(f). The note also records that where no Cenvat credit had been taken on the original capital goods and the Department could not prove otherwise, Rule 3(5A) of the Cenvat Credit Rules, 2004 was not sustainable. On that basis, the demand and penalty were not sustainable. Case-Laws Central Excise Mon, 11 Jul 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=332973