https://www.taxtmi.com/caselaws?id=751721 Used fire bricks removed from a kiln as waste and scrap were considered under Rule 3(5A) of the Cenvat Credit Rules, 2004, where liability was linked to capital goods removed after use and, during the relevant period, to duty on transaction value if the calculated amount was lower. The text notes that the dispute turned on whether the dismantled fire bricks retained the character of capital goods or had become waste and scrap after use. Relying on an earlier Tribunal decision under a pari materia provision, it states that no duty demand could be sustained on identical facts, and the demand was treated as unsustainable. en-us Tue, 23 Apr 2024 00:00:00 +0530 Wed, 24 Apr 2024 06:28:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=751721 Used fire bricks removed from a kiln as waste and scrap were considered under Rule 3(5A) of the Cenvat Credit Rules, 2004, where liability was linked to capital goods removed after use and, during the relevant period, to duty on transaction value if the calculated amount was lower. The text notes that the dispute turned on whether the dismantled fire bricks retained the character of capital goods or had become waste and scrap after use. Relying on an earlier Tribunal decision under a pari materia provision, it states that no duty demand could be sustained on identical facts, and the demand was treated as unsustainable. Case-Laws Central Excise Tue, 23 Apr 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=751721