https://www.taxtmi.com/caselaws?id=438430 Mill scale arising incidentally during manufacture and cleared for consideration was examined for excisability under the Central Excise Tariff. The Tribunal noted that prior decisions had already addressed the issue by focusing on the nature of the goods, tariff coverage, and the amended definition of excisable goods, and it also noted that the 2009 Board Circular relied on in the impugned order had been withdrawn. On that basis, the duty, interest, and penalty demand was found unsustainable and the impugned order was set aside. en-us Fri, 21 Apr 2023 00:00:00 +0530 Thu, 01 Jun 2023 08:05:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=438430 Mill scale arising incidentally during manufacture and cleared for consideration was examined for excisability under the Central Excise Tariff. The Tribunal noted that prior decisions had already addressed the issue by focusing on the nature of the goods, tariff coverage, and the amended definition of excisable goods, and it also noted that the 2009 Board Circular relied on in the impugned order had been withdrawn. On that basis, the duty, interest, and penalty demand was found unsustainable and the impugned order was set aside. Case-Laws Central Excise Fri, 21 Apr 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=438430