https://www.taxtmi.com/caselaws?id=419897 The appeal was allowed in favor of the appellants regarding incorrect availment and utilization of CENVAT credit and short payment of duty on scrap sales. The Tribunal concluded that the scrap items in question were non-excisable, leading to the rejection of the duty demand. Legal precedents and circulars were cited to support the decision, emphasizing the distinction between manufactured goods subject to excise duty and non-excisable waste or by-products. The findings of the Commissioner were deemed unsustainable, and the Department's request for remand was rejected. en-us Thu, 17 Mar 2022 00:00:00 +0530 Wed, 23 Mar 2022 08:38:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=419897 The appeal was allowed in favor of the appellants regarding incorrect availment and utilization of CENVAT credit and short payment of duty on scrap sales. The Tribunal concluded that the scrap items in question were non-excisable, leading to the rejection of the duty demand. Legal precedents and circulars were cited to support the decision, emphasizing the distinction between manufactured goods subject to excise duty and non-excisable waste or by-products. The findings of the Commissioner were deemed unsustainable, and the Department's request for remand was rejected. Case-Laws Central Excise Thu, 17 Mar 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=419897