https://www.taxtmi.com/caselaws?id=30491 Duty could not be demanded on damaged capital goods surrendered after use where the machinery was not removed as such and was treated like waste or scrap arising during use or dismantling. The demand was based on Rule 57S(2)(c) of the erstwhile Central Excise Rules, 1944, but that provision was not in force during the relevant financial year. In the absence of an express charging provision covering such clearances or the related insurance claim, the demand had no legal foundation and was not sustainable. en-us Tue, 15 Jan 2008 00:00:00 +0530 Sat, 30 Aug 2008 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=30491 Duty could not be demanded on damaged capital goods surrendered after use where the machinery was not removed as such and was treated like waste or scrap arising during use or dismantling. The demand was based on Rule 57S(2)(c) of the erstwhile Central Excise Rules, 1944, but that provision was not in force during the relevant financial year. In the absence of an express charging provision covering such clearances or the related insurance claim, the demand had no legal foundation and was not sustainable. Case-Laws Central Excise Tue, 15 Jan 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=30491