https://www.taxtmi.com/caselaws?id=345369 Waste and scrap arising only from repair and maintenance of machinery in a 100% EOU was held not exigible to central excise duty because excise applies only where goods result from manufacture and are excisable. Applying the principle in Grasim Industries Ltd., the Tribunal found that such scrap did not arise from the manufacturing process of the end product, did not become a new and distinct excisable commodity, and was not a by-product of manufacture. As the conjunctive requirements of manufacture and excisability were not met, the duty demand could not be sustained. en-us Mon, 12 Jun 2017 00:00:00 +0530 Mon, 28 Aug 2017 13:27:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=345369 Waste and scrap arising only from repair and maintenance of machinery in a 100% EOU was held not exigible to central excise duty because excise applies only where goods result from manufacture and are excisable. Applying the principle in Grasim Industries Ltd., the Tribunal found that such scrap did not arise from the manufacturing process of the end product, did not become a new and distinct excisable commodity, and was not a by-product of manufacture. As the conjunctive requirements of manufacture and excisability were not met, the duty demand could not be sustained. Case-Laws Central Excise Mon, 12 Jun 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=345369