https://www.taxtmi.com/caselaws?id=345773 The Tribunal held that the appellants were not liable to pay duty on the scrap of capital goods as it was generated in the manufacturing process, not manufactured by them. Additionally, excise duty was not leviable on the spent Zinc Oxide Catalyst as it did not amount to a new product during the manufacturing process. The Tribunal set aside the Commissioner's order, allowing the appeal in favor of the appellants. 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 The Tribunal held that the appellants were not liable to pay duty on the scrap of capital goods as it was generated in the manufacturing process, not manufactured by them. Additionally, excise duty was not leviable on the spent Zinc Oxide Catalyst as it did not amount to a new product during the manufacturing process. The Tribunal set aside the Commissioner's order, allowing the appeal in favor of the appellants. Case-Laws Central Excise Wed, 14 Jun 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=345773