https://www.taxtmi.com/caselaws?id=51805 Waste and scrap arising from dismantled firebricks that had lost their thermal resistance and ceased to retain the character of firebricks was treated as non-dutiable material, so duty could not be sustained under the Modvat reversal provision invoked. As the removal concerned only unusable waste and scrap, the duty demand was unsustainable and the consequential penalty also could not survive. The assessee was therefore not liable to central excise duty on the dismantled firebrick waste and scrap, and the penalty was set aside. en-us Mon, 18 Nov 2002 00:00:00 +0530 Tue, 28 Sep 2010 14:53:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=51805 Waste and scrap arising from dismantled firebricks that had lost their thermal resistance and ceased to retain the character of firebricks was treated as non-dutiable material, so duty could not be sustained under the Modvat reversal provision invoked. As the removal concerned only unusable waste and scrap, the duty demand was unsustainable and the consequential penalty also could not survive. The assessee was therefore not liable to central excise duty on the dismantled firebrick waste and scrap, and the penalty was set aside. Case-Laws Central Excise Mon, 18 Nov 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=51805