https://www.taxtmi.com/highlights?id=68370 Waste and scrap - Regardless of the fact that the use of pipes is essential for production of oil, the pipes by themselves are capital goods and are not inputs. When such pipes need repair or replacing and waste is generated in the process, it is a waste generated during the repair or maintenance of capital goods and not during the process of production of oil or any process incidental or ancillary to it. - no excise duty can be charged on that scrap - AT en-us Tue, 21 Feb 2023 08:37:03 +0530 Tue, 21 Feb 2023 08:37:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=68370 Waste and scrap - Regardless of the fact that the use of pipes is essential for production of oil, the pipes by themselves are capital goods and are not inputs. When such pipes need repair or replacing and waste is generated in the process, it is a waste generated during the repair or maintenance of capital goods and not during the process of production of oil or any process incidental or ancillary to it. - no excise duty can be charged on that scrap - AT Highlights Central Excise Tue, 21 Feb 2023 08:37:03 +0530 https://www.taxtmi.com/highlights?id=68370