https://www.taxtmi.com/caselaws?id=430267 The tribunal held that Excise Duty is not payable on general scrap that is neither manufacturing scrap nor cenvatable scrap. The Show Cause Notice demanding duty on all scraps without investigation was deemed void and illegal. Previous judgments supported the appellant's position, emphasizing that certain waste and scrap items are not excisable. The tribunal found the demand unsustainable, setting aside the order and allowing the appeal. en-us Mon, 14 Nov 2022 00:00:00 +0530 Tue, 15 Nov 2022 17:27:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=430267 The tribunal held that Excise Duty is not payable on general scrap that is neither manufacturing scrap nor cenvatable scrap. The Show Cause Notice demanding duty on all scraps without investigation was deemed void and illegal. Previous judgments supported the appellant's position, emphasizing that certain waste and scrap items are not excisable. The tribunal found the demand unsustainable, setting aside the order and allowing the appeal. Case-Laws Central Excise Mon, 14 Nov 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=430267