https://www.taxtmi.com/caselaws?id=341237 The Tribunal ruled in favor of the appellant, a 100% Export Oriented Unit, in three appeals regarding the clearance of scrap items into DTA without duty payment. The Tribunal found that the items were non-excisable as they were scrap from dismantling old machinery without availing capital goods credit. As the lower authorities did not dispute this, the demand for Central Excise duty was set aside, and the appeals were allowed. en-us Mon, 29 Aug 2016 00:00:00 +0530 Wed, 05 Apr 2017 07:04:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=341237 The Tribunal ruled in favor of the appellant, a 100% Export Oriented Unit, in three appeals regarding the clearance of scrap items into DTA without duty payment. The Tribunal found that the items were non-excisable as they were scrap from dismantling old machinery without availing capital goods credit. As the lower authorities did not dispute this, the demand for Central Excise duty was set aside, and the appeals were allowed. Case-Laws Central Excise Mon, 29 Aug 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=341237