https://www.taxtmi.com/caselaws?id=378299 The Tribunal ruled in favor of the Appellant in a case concerning the demand under Rule 6 of the Cenvat Credit Rules, 2004 for clearance of waste and scrap without excise duty payment. The Tribunal held that waste and scrap, even if excisable, are not considered manufactured exempted goods under Rule 6, as they are not parts of manufactured goods. The Explanation amendment in March 2015 broadening the definition of exempted goods did not encompass non-manufactured goods like waste and scrap. Consequently, the duty demand was not sustained, leading to the appeal being allowed in favor of the Appellant without interest and penalty demands. en-us Tue, 20 Nov 2018 00:00:00 +0530 Sat, 13 Apr 2019 05:46:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=378299 The Tribunal ruled in favor of the Appellant in a case concerning the demand under Rule 6 of the Cenvat Credit Rules, 2004 for clearance of waste and scrap without excise duty payment. The Tribunal held that waste and scrap, even if excisable, are not considered manufactured exempted goods under Rule 6, as they are not parts of manufactured goods. The Explanation amendment in March 2015 broadening the definition of exempted goods did not encompass non-manufactured goods like waste and scrap. Consequently, the duty demand was not sustained, leading to the appeal being allowed in favor of the Appellant without interest and penalty demands. Case-Laws Central Excise Tue, 20 Nov 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=378299