https://www.taxtmi.com/caselaws?id=434260 The Tribunal held that waste and scrap generated by M/s Cairn India Limited in the form of pipes and barrels during oil production are not subject to excise duty as they arise from maintenance of capital goods, not the manufacturing process. Citing Grasim Industries Ltd. vs. Union of India, the Tribunal emphasized that excise duty applies to goods produced or manufactured in India, requiring an integral connection to the manufacturing process. The appellant's appeal was allowed, setting aside the excise duty demand and penalties imposed. en-us Fri, 17 Feb 2023 00:00:00 +0530 Tue, 21 Feb 2023 08:37:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=434260 The Tribunal held that waste and scrap generated by M/s Cairn India Limited in the form of pipes and barrels during oil production are not subject to excise duty as they arise from maintenance of capital goods, not the manufacturing process. Citing Grasim Industries Ltd. vs. Union of India, the Tribunal emphasized that excise duty applies to goods produced or manufactured in India, requiring an integral connection to the manufacturing process. The appellant's appeal was allowed, setting aside the excise duty demand and penalties imposed. Case-Laws Central Excise Fri, 17 Feb 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=434260