https://www.taxtmi.com/caselaws?id=351121 The Appellate Tribunal CESTAT AHMEDABAD set aside the duty demand on waste and scrap of capital goods imposed on the appellant, a Sugar and Molasses manufacturer. Relying on precedents emphasizing the necessity of proper classification before duty imposition, the Tribunal ruled that duty cannot be demanded without classifying the waste and scrap. The decision underscores the significance of correct classification in levying duty on such goods under Cenvat Credit Rules, leading to the allowance of the appeal with consequential relief for the appellant. en-us Thu, 16 Nov 2017 00:00:00 +0530 Mon, 08 Jan 2018 13:04:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=351121 The Appellate Tribunal CESTAT AHMEDABAD set aside the duty demand on waste and scrap of capital goods imposed on the appellant, a Sugar and Molasses manufacturer. Relying on precedents emphasizing the necessity of proper classification before duty imposition, the Tribunal ruled that duty cannot be demanded without classifying the waste and scrap. The decision underscores the significance of correct classification in levying duty on such goods under Cenvat Credit Rules, leading to the allowance of the appeal with consequential relief for the appellant. Case-Laws Central Excise Thu, 16 Nov 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=351121