https://www.taxtmi.com/caselaws?id=358547 The Tribunal allowed the appeal against the demand of Central Excise duty, interest, and penalty on scrap of old and used machinery cleared from the factory. It held that scrap resulting from wear and tear of machinery parts does not amount to manufacture and does not attract Central Excise duty. The Tribunal found the Order-in-Original to be non-speaking and lacking detailed findings on the process generating waste and scrap items. Consequently, the matter was remanded for a proper examination to determine excisable duty liability, emphasizing the need for specific findings in such cases. en-us Thu, 22 Mar 2018 00:00:00 +0530 Sat, 14 Apr 2018 07:13:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=358547 The Tribunal allowed the appeal against the demand of Central Excise duty, interest, and penalty on scrap of old and used machinery cleared from the factory. It held that scrap resulting from wear and tear of machinery parts does not amount to manufacture and does not attract Central Excise duty. The Tribunal found the Order-in-Original to be non-speaking and lacking detailed findings on the process generating waste and scrap items. Consequently, the matter was remanded for a proper examination to determine excisable duty liability, emphasizing the need for specific findings in such cases. Case-Laws Central Excise Thu, 22 Mar 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=358547