https://www.taxtmi.com/caselaws?id=30448 Excise duty cannot be demanded on scrap generated from fencing materials, jallis, box channels, beams, structural materials and broken angles used for repairs and other non-manufacturing activities unless the Revenue proves that the scrap arose from manufactured goods or from modvatable inputs. The burden of establishing excisability remains on the Revenue, and unsupported assumptions are insufficient. Omission to show clearance of such non-manufacturing scrap in RT-12 returns does not advance the demand where the scrap was not required to be declared there. On these facts, the duty demand, penalty and allied consequences were unsustainable. en-us Wed, 05 Mar 2008 00:00:00 +0530 Thu, 28 Aug 2008 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=30448 Excise duty cannot be demanded on scrap generated from fencing materials, jallis, box channels, beams, structural materials and broken angles used for repairs and other non-manufacturing activities unless the Revenue proves that the scrap arose from manufactured goods or from modvatable inputs. The burden of establishing excisability remains on the Revenue, and unsupported assumptions are insufficient. Omission to show clearance of such non-manufacturing scrap in RT-12 returns does not advance the demand where the scrap was not required to be declared there. On these facts, the duty demand, penalty and allied consequences were unsustainable. Case-Laws Central Excise Wed, 05 Mar 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=30448