https://www.taxtmi.com/caselaws?id=188731 The Tribunal allowed the appellant's appeal, ruling that the scrap generated from cenvated steel items used for repair and maintenance activities was not subject to Central Excise duty as they were not excisable goods. The Tribunal found that the scrap was not a result of a manufacturing process, therefore Rule 4(1) and Rule 8(1) of the Central Excise Rules, 2002 did not apply, and the appellant was not obligated to pay duty on its removal. The Tribunal distinguished the case from a previous judgment and concluded that demanding duty payment on the scrap was unwarranted, leading to a favorable outcome for the appellant. en-us Thu, 17 Mar 2016 00:00:00 +0530 Wed, 23 Aug 2017 14:37:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=188731 The Tribunal allowed the appellant's appeal, ruling that the scrap generated from cenvated steel items used for repair and maintenance activities was not subject to Central Excise duty as they were not excisable goods. The Tribunal found that the scrap was not a result of a manufacturing process, therefore Rule 4(1) and Rule 8(1) of the Central Excise Rules, 2002 did not apply, and the appellant was not obligated to pay duty on its removal. The Tribunal distinguished the case from a previous judgment and concluded that demanding duty payment on the scrap was unwarranted, leading to a favorable outcome for the appellant. Case-Laws Central Excise Thu, 17 Mar 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=188731