https://www.taxtmi.com/caselaws?id=357715 Waste and scrap generated incidentally during fabrication of plant and machinery and civil construction work in a refinery was not liable to central excise duty merely because it arose in the process. The applicable principle was that such fabrication activity did not amount to manufacture, and the scrap therefore remained non-excisable; reliance on the earlier Rajasthan High Court view could not sustain the demand after its reversal by the Supreme Court. It was also noted that cenvat credit had not been availed on the inputs concerned, and the duty demand was unsustainable. en-us Wed, 28 Feb 2018 00:00:00 +0530 Thu, 29 Mar 2018 07:28:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=357715 Waste and scrap generated incidentally during fabrication of plant and machinery and civil construction work in a refinery was not liable to central excise duty merely because it arose in the process. The applicable principle was that such fabrication activity did not amount to manufacture, and the scrap therefore remained non-excisable; reliance on the earlier Rajasthan High Court view could not sustain the demand after its reversal by the Supreme Court. It was also noted that cenvat credit had not been availed on the inputs concerned, and the duty demand was unsustainable. Case-Laws Central Excise Wed, 28 Feb 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=357715