https://www.taxtmi.com/caselaws?id=32218 Scrap generated merely by dismantling used capital goods was not treated as excisable manufacture unless the process produced a distinct manufactured commodity attracting duty. The record also noted no positive evidence that credit had been availed on the capital goods, and that factual finding was not rebutted. On that basis, the duty demand on the scrap was held unsustainable, and the related penalties were reduced accordingly. en-us Tue, 26 Aug 2008 00:00:00 +0530 Sun, 25 Jan 2009 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=32218 Scrap generated merely by dismantling used capital goods was not treated as excisable manufacture unless the process produced a distinct manufactured commodity attracting duty. The record also noted no positive evidence that credit had been availed on the capital goods, and that factual finding was not rebutted. On that basis, the duty demand on the scrap was held unsustainable, and the related penalties were reduced accordingly. Case-Laws Central Excise Tue, 26 Aug 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=32218