https://www.taxtmi.com/caselaws?id=348426 Duty under Rule 57-S(2)(c) of the Central Excise Rules, 1944 could be levied only on capital goods removed as waste and scrap while that provision remained in force. After 01.04.2000, the provision stood deleted, so no demand could be sustained for scrap generated thereafter. Scrap arising from repair, maintenance or replacement of capital goods, or from packing materials, was not treated as removal of capital goods as waste and scrap. The demand was therefore unsustainable on both grounds, and the finding favoured the assessee. en-us Tue, 22 Aug 2017 00:00:00 +0530 Fri, 22 Sep 2017 06:46:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=348426 Duty under Rule 57-S(2)(c) of the Central Excise Rules, 1944 could be levied only on capital goods removed as waste and scrap while that provision remained in force. After 01.04.2000, the provision stood deleted, so no demand could be sustained for scrap generated thereafter. Scrap arising from repair, maintenance or replacement of capital goods, or from packing materials, was not treated as removal of capital goods as waste and scrap. The demand was therefore unsustainable on both grounds, and the finding favoured the assessee. Case-Laws Central Excise Tue, 22 Aug 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=348426