https://www.taxtmi.com/caselaws?id=338275 Waste and scrap were treated as non-excisable goods, so central excise duty could not be sustained on their clearances where the record showed only scrap and waste had been removed. Capital goods cleared as waste were also not liable to duty for the period before 16.5.2005, because Notification No. 27/2005-CE dated 16.5.2005 was the operative provision introducing that levy. On that basis, the duty demand was held unsustainable and the appeal was allowed. en-us Mon, 31 Oct 2016 00:00:00 +0530 Tue, 31 Jan 2017 06:40:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=338275 Waste and scrap were treated as non-excisable goods, so central excise duty could not be sustained on their clearances where the record showed only scrap and waste had been removed. Capital goods cleared as waste were also not liable to duty for the period before 16.5.2005, because Notification No. 27/2005-CE dated 16.5.2005 was the operative provision introducing that levy. On that basis, the duty demand was held unsustainable and the appeal was allowed. Case-Laws Central Excise Mon, 31 Oct 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=338275