https://www.taxtmi.com/caselaws?id=369806 Waste and scrap arising from old and used capital goods, including scrap generated during repair or maintenance, is not treated as manufacture under Section 2(f) of the Central Excise Act, 1944 and is not made dutiable merely because it is separately classifiable as waste and scrap under the tariff. The Tribunal followed Supreme Court precedent that such scrap does not arise from a manufacturing process and cannot be brought within Note 8(a) of Section XV of the Central Excise Tariff Act, 1985. Reference to Rule 57-S(2) of the Central Excise Rules, 1944 and the savings clause in Section 37 did not change the position. en-us Thu, 04 Oct 2018 00:00:00 +0530 Sat, 03 Nov 2018 13:33:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=369806 Waste and scrap arising from old and used capital goods, including scrap generated during repair or maintenance, is not treated as manufacture under Section 2(f) of the Central Excise Act, 1944 and is not made dutiable merely because it is separately classifiable as waste and scrap under the tariff. The Tribunal followed Supreme Court precedent that such scrap does not arise from a manufacturing process and cannot be brought within Note 8(a) of Section XV of the Central Excise Tariff Act, 1985. Reference to Rule 57-S(2) of the Central Excise Rules, 1944 and the savings clause in Section 37 did not change the position. Case-Laws Central Excise Thu, 04 Oct 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=369806