https://www.taxtmi.com/caselaws?id=368556 The Tribunal set aside the duty liability on M.S. scrap arising from maintenance and repairs, citing that such scrap does not contribute to the manufacturing process. However, the duty liability on clearances of Grog was confirmed as the appellant failed to prove its non-duty paid nature. The appeal was disposed of with the decision to uphold the demand on Grog clearances and reject the demand on M.S. scrap arising from maintenance and repairs. en-us Mon, 20 Aug 2018 00:00:00 +0530 Thu, 11 Oct 2018 09:10:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=368556 The Tribunal set aside the duty liability on M.S. scrap arising from maintenance and repairs, citing that such scrap does not contribute to the manufacturing process. However, the duty liability on clearances of Grog was confirmed as the appellant failed to prove its non-duty paid nature. The appeal was disposed of with the decision to uphold the demand on Grog clearances and reject the demand on M.S. scrap arising from maintenance and repairs. Case-Laws Central Excise Mon, 20 Aug 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=368556