https://www.taxtmi.com/caselaws?id=31967 MS scrap, borings and turnings generated incidentally during repair and maintenance of plant and machinery were not liable to central excise duty because the activity was not manufacturing iron and steel products, and no input credit had been taken on the items used for the repairs. The waste arose only as a by-product of maintenance work, so the basis for treating it as excisable could not be sustained. en-us Mon, 18 Aug 2008 00:00:00 +0530 Sat, 03 Jan 2009 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=31967 MS scrap, borings and turnings generated incidentally during repair and maintenance of plant and machinery were not liable to central excise duty because the activity was not manufacturing iron and steel products, and no input credit had been taken on the items used for the repairs. The waste arose only as a by-product of maintenance work, so the basis for treating it as excisable could not be sustained. Case-Laws Central Excise Mon, 18 Aug 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=31967