https://www.taxtmi.com/caselaws?id=52077 The Appellate Tribunal CESTAT, CHENNAI allowed the appeal, setting aside the Commissioner (Appeals) order regarding the duty on waste and scrap. The Tribunal held that waste and scrap not linked to the manufacture of final products and not associated with modvat credit should not be subject to Central Excise duty. Relying on judicial precedents, the Tribunal concluded that scrap from inserviceable capital goods, without modvat credit, is not dutiable. Consequently, the appeal was allowed with any necessary consequential relief. en-us Tue, 09 Sep 2003 00:00:00 +0530 Thu, 30 Sep 2010 16:22:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=52077 The Appellate Tribunal CESTAT, CHENNAI allowed the appeal, setting aside the Commissioner (Appeals) order regarding the duty on waste and scrap. The Tribunal held that waste and scrap not linked to the manufacture of final products and not associated with modvat credit should not be subject to Central Excise duty. Relying on judicial precedents, the Tribunal concluded that scrap from inserviceable capital goods, without modvat credit, is not dutiable. Consequently, the appeal was allowed with any necessary consequential relief. Case-Laws Central Excise Tue, 09 Sep 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=52077