https://www.taxtmi.com/caselaws?id=312355 Excise duty could not be demanded on unusable waste and scrap arising during the manufacture and packing of cigarettes because the applicable Cenvat regime contained no specific charging or recovery provision for such waste. The Tribunal followed earlier decisions, including the assessee's own prior case, and distinguished the erstwhile Rule 57F of the Central Excise Rules, 1944, which had expressly dealt with such situations. On that footing, the waste material was held not liable to duty and the impugned order was set aside in favour of the assessee. en-us Fri, 24 Feb 2023 00:00:00 +0530 Tue, 13 Feb 2024 17:32:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=312355 Excise duty could not be demanded on unusable waste and scrap arising during the manufacture and packing of cigarettes because the applicable Cenvat regime contained no specific charging or recovery provision for such waste. The Tribunal followed earlier decisions, including the assessee's own prior case, and distinguished the erstwhile Rule 57F of the Central Excise Rules, 1944, which had expressly dealt with such situations. On that footing, the waste material was held not liable to duty and the impugned order was set aside in favour of the assessee. Case-Laws Central Excise Fri, 24 Feb 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=312355