https://www.taxtmi.com/caselaws?id=30893 Metal waste and scrap generated while fabricating spare or replaceable parts from plates, sheets, channels, beams and similar metal inputs is excisable if it arises from mechanical working or a manufacturing process. Section Note 8(a) of Section XV of the Central Excise Tariff Act treats such waste and scrap as covered where it results from manufacture or mechanical working of metals, and section 2(f) of the Central Excise Act extends manufacture to incidental or ancillary processes. The fact that the fabricated parts are intended only for internal repair and maintenance does not exclude duty liability. en-us Thu, 31 Jul 2008 00:00:00 +0530 Fri, 03 Oct 2008 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=30893 Metal waste and scrap generated while fabricating spare or replaceable parts from plates, sheets, channels, beams and similar metal inputs is excisable if it arises from mechanical working or a manufacturing process. Section Note 8(a) of Section XV of the Central Excise Tariff Act treats such waste and scrap as covered where it results from manufacture or mechanical working of metals, and section 2(f) of the Central Excise Act extends manufacture to incidental or ancillary processes. The fact that the fabricated parts are intended only for internal repair and maintenance does not exclude duty liability. Case-Laws Central Excise Thu, 31 Jul 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=30893