https://www.taxtmi.com/caselaws?id=188731 MS scrap generated from steel plates, angles and channels used for repair and maintenance of plant and machinery, and not arising from any manufacturing process, was treated as non-excisable. On that basis, the provisions governing duty on removal of excisable goods from the factory were held inapplicable, and the demand under Section 11A could not be sustained. The Revenue's reliance on a cited precedent was distinguished because that case concerned reversal of Cenvat credit on waste and scrap, not duty on removal of scrap. The duty demand on removal of the MS scrap was therefore held unsustainable and the assessee succeeded. 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 MS scrap generated from steel plates, angles and channels used for repair and maintenance of plant and machinery, and not arising from any manufacturing process, was treated as non-excisable. On that basis, the provisions governing duty on removal of excisable goods from the factory were held inapplicable, and the demand under Section 11A could not be sustained. The Revenue's reliance on a cited precedent was distinguished because that case concerned reversal of Cenvat credit on waste and scrap, not duty on removal of scrap. The duty demand on removal of the MS scrap was therefore held unsustainable and the assessee succeeded. Case-Laws Central Excise Thu, 17 Mar 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=188731