https://www.taxtmi.com/caselaws?id=345773 For the relevant period, waste and scrap of capital goods cleared as such were not chargeable to duty because no specific provision required payment before insertion of Rule 3(5A) of the Cenvat Credit Rules, 2004. The Tribunal held that the demand on scrap from worn-out capital goods could not be sustained. Spent zinc oxide catalyst was also held not to attract excise duty because it did not emerge as a new and distinct product from manufacture; mere transformation into spent catalyst did not amount to manufacture. The impugned order was set aside and the assessee obtained relief from the duty demand. en-us Wed, 14 Jun 2017 00:00:00 +0530 Fri, 01 Sep 2017 14:59:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=345773 For the relevant period, waste and scrap of capital goods cleared as such were not chargeable to duty because no specific provision required payment before insertion of Rule 3(5A) of the Cenvat Credit Rules, 2004. The Tribunal held that the demand on scrap from worn-out capital goods could not be sustained. Spent zinc oxide catalyst was also held not to attract excise duty because it did not emerge as a new and distinct product from manufacture; mere transformation into spent catalyst did not amount to manufacture. The impugned order was set aside and the assessee obtained relief from the duty demand. Case-Laws Central Excise Wed, 14 Jun 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=345773