https://www.taxtmi.com/caselaws?id=340783 The Court dismissed the appeal by the Revenue against the Tribunal's order, which held that scrap cleared without duty payment was not liable for duty as it was not considered inputs or capital goods but rather scraps arising from repair activities. The Court referred to precedents and the Apex Court's decision in Grasim Industries Ltd., clarifying that such scraps do not contribute to the manufacturing process of the end product. Therefore, the Court found no legal question to consider and upheld the Tribunal's decision, dismissing the appeals. en-us Tue, 14 Mar 2017 00:00:00 +0530 Sat, 18 Nov 2017 14:59:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=340783 The Court dismissed the appeal by the Revenue against the Tribunal's order, which held that scrap cleared without duty payment was not liable for duty as it was not considered inputs or capital goods but rather scraps arising from repair activities. The Court referred to precedents and the Apex Court's decision in Grasim Industries Ltd., clarifying that such scraps do not contribute to the manufacturing process of the end product. Therefore, the Court found no legal question to consider and upheld the Tribunal's decision, dismissing the appeals. Case-Laws Central Excise Tue, 14 Mar 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=340783