https://www.taxtmi.com/caselaws?id=356191 The Appellate Tribunal CESTAT NEW DELHI allowed three appeals concerning the excisability of scrap generated in a factory manufacturing tractors and parts. The Tribunal held that the duty demand on defective components procured from outside for use in manufacturing exempted tractors was unjustified. As the damaged components were not manufactured by the appellant but were procured goods cleared as waste and scrap, the duty demand was set aside. The Tribunal emphasized that the appellant, not being the manufacturer of the damaged components, was not liable to pay duty on such goods, leading to the allowance of the appeals. en-us Fri, 19 Jan 2018 00:00:00 +0530 Tue, 27 Feb 2018 07:10:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=356191 The Appellate Tribunal CESTAT NEW DELHI allowed three appeals concerning the excisability of scrap generated in a factory manufacturing tractors and parts. The Tribunal held that the duty demand on defective components procured from outside for use in manufacturing exempted tractors was unjustified. As the damaged components were not manufactured by the appellant but were procured goods cleared as waste and scrap, the duty demand was set aside. The Tribunal emphasized that the appellant, not being the manufacturer of the damaged components, was not liable to pay duty on such goods, leading to the allowance of the appeals. Case-Laws Central Excise Fri, 19 Jan 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=356191