https://www.taxtmi.com/caselaws?id=348355 The Tribunal set aside the duty liability on certain scrap materials, citing they were not inputs for biscuit manufacturing. Penalty under Section 11AC was waived due to lack of malafide intentions. The matter was remanded for fresh consideration on duty liability for scrap machinery, steel, and aluminum scrap after verifying Cenvat credit, leading to the partial allowance of the appeal. en-us Thu, 17 Aug 2017 00:00:00 +0530 Thu, 21 Sep 2017 07:06:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=348355 The Tribunal set aside the duty liability on certain scrap materials, citing they were not inputs for biscuit manufacturing. Penalty under Section 11AC was waived due to lack of malafide intentions. The matter was remanded for fresh consideration on duty liability for scrap machinery, steel, and aluminum scrap after verifying Cenvat credit, leading to the partial allowance of the appeal. Case-Laws Central Excise Thu, 17 Aug 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=348355