https://www.taxtmi.com/caselaws?id=50898 Duty on iron and steel waste and scrap was limited to scrap arising from manufacture or mechanical working of metals. Scrap generated from dismantling buildings, replacement or repair of machinery, discarded packing material, electrical fittings and similar non-manufacturing sources was treated as outside the duty net. Applying the distinction drawn in prior Tribunal decisions, only iron and steel scrap directly arising from manufacture of machine parts remained dutiable, while demands on the other categories were set aside. The penalty was reduced accordingly. en-us Mon, 31 Dec 2001 00:00:00 +0530 Sat, 18 Sep 2010 12:34:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=50898 Duty on iron and steel waste and scrap was limited to scrap arising from manufacture or mechanical working of metals. Scrap generated from dismantling buildings, replacement or repair of machinery, discarded packing material, electrical fittings and similar non-manufacturing sources was treated as outside the duty net. Applying the distinction drawn in prior Tribunal decisions, only iron and steel scrap directly arising from manufacture of machine parts remained dutiable, while demands on the other categories were set aside. The penalty was reduced accordingly. Case-Laws Central Excise Mon, 31 Dec 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=50898