https://www.taxtmi.com/caselaws?id=343636 Used brass tubes cleared to a job worker for remaking were identifiable goods, not waste and scrap, so Rule 3(5A) of the Cenvat Credit Rules, 2004 did not apply. Because the record did not support classification as waste and scrap, the duty demand raised on that basis was unsustainable. The related penalty also could not survive once the substantive demand failed. The appeal was accordingly allowed, and the impugned demand and penalties were set aside with consequential relief to the assessee. en-us Thu, 23 Mar 2017 00:00:00 +0530 Tue, 30 May 2017 06:04:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=343636 Used brass tubes cleared to a job worker for remaking were identifiable goods, not waste and scrap, so Rule 3(5A) of the Cenvat Credit Rules, 2004 did not apply. Because the record did not support classification as waste and scrap, the duty demand raised on that basis was unsustainable. The related penalty also could not survive once the substantive demand failed. The appeal was accordingly allowed, and the impugned demand and penalties were set aside with consequential relief to the assessee. Case-Laws Central Excise Thu, 23 Mar 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=343636