https://www.taxtmi.com/caselaws?id=348426 The Tribunal set aside the Commissioner (Appeals)' decision upholding the demand for duty on waste and scrap arising from repair and maintenance activities of capital goods. It was established that Rule 57-S (2) (c) did not apply to waste and scrap generated during maintenance but only to scrap of capital goods when sold. The Tribunal found the demand invalid for the period after April 2000 and ruled in favor of the appellant, restoring the Order-in-Original. 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 The Tribunal set aside the Commissioner (Appeals)' decision upholding the demand for duty on waste and scrap arising from repair and maintenance activities of capital goods. It was established that Rule 57-S (2) (c) did not apply to waste and scrap generated during maintenance but only to scrap of capital goods when sold. The Tribunal found the demand invalid for the period after April 2000 and ruled in favor of the appellant, restoring the Order-in-Original. Case-Laws Central Excise Tue, 22 Aug 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=348426