https://www.taxtmi.com/caselaws?id=33712 The Tribunal upheld the duty demand on waste and scrap of capital goods on which Cenvat credit was availed, citing Rule 3(5A) of the Cenvat Credit Rules, 2004. The appellant's argument that no duty should apply as the scrap did not arise from manufacturing activity was rejected. The Tribunal clarified that duty was based on conditions of Cenvat credit availed. While the duty demand was upheld with interest, the penalty imposed on the appellant was set aside due to the issue involving legal interpretation. en-us Fri, 01 Aug 2008 00:00:00 +0530 Fri, 05 Jun 2009 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=33712 The Tribunal upheld the duty demand on waste and scrap of capital goods on which Cenvat credit was availed, citing Rule 3(5A) of the Cenvat Credit Rules, 2004. The appellant's argument that no duty should apply as the scrap did not arise from manufacturing activity was rejected. The Tribunal clarified that duty was based on conditions of Cenvat credit availed. While the duty demand was upheld with interest, the penalty imposed on the appellant was set aside due to the issue involving legal interpretation. Case-Laws Central Excise Fri, 01 Aug 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=33712