https://www.taxtmi.com/caselaws?id=348856 The Tribunal upheld the decision of the lower authorities, ruling that the plastic waste scrap generated during the processing of cable scrap was not excisable under any tariff heading. The Revenue's argument that all waste generated during processing should be dutiable was deemed insufficient. The Tribunal found no grounds to overturn the lower authorities' orders, as the Revenue failed to provide evidence to challenge the non-excisability of the waste scrap. Consequently, the appeal was dismissed due to the lack of merit in the Revenue's arguments and the correctness of the lower authorities' conclusions. en-us Thu, 07 Sep 2017 00:00:00 +0530 Tue, 03 Jul 2018 14:48:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=348856 The Tribunal upheld the decision of the lower authorities, ruling that the plastic waste scrap generated during the processing of cable scrap was not excisable under any tariff heading. The Revenue's argument that all waste generated during processing should be dutiable was deemed insufficient. The Tribunal found no grounds to overturn the lower authorities' orders, as the Revenue failed to provide evidence to challenge the non-excisability of the waste scrap. Consequently, the appeal was dismissed due to the lack of merit in the Revenue's arguments and the correctness of the lower authorities' conclusions. Case-Laws Central Excise Thu, 07 Sep 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=348856