https://www.taxtmi.com/caselaws?id=41096 Skull scrap consisting of material stuck to ladles during tapping and collected from factory floors and open yards was treated as waste rather than remelting scrap. Chemical examination showed predominantly waste material with only limited metallic content, and the material had remained heaped in the factory yard for an extended period before undisputed export. It was therefore not regarded as scrap fit for remelting, and Central Excise duty did not arise on its clearance. en-us Fri, 27 Oct 1978 00:00:00 +0530 Fri, 21 May 2010 10:33:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=41096 Skull scrap consisting of material stuck to ladles during tapping and collected from factory floors and open yards was treated as waste rather than remelting scrap. Chemical examination showed predominantly waste material with only limited metallic content, and the material had remained heaped in the factory yard for an extended period before undisputed export. It was therefore not regarded as scrap fit for remelting, and Central Excise duty did not arise on its clearance. Case-Laws Central Excise Fri, 27 Oct 1978 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=41096