https://www.taxtmi.com/caselaws?id=52351 Iron and steel scrap generated during factory construction was not liable to central excise duty where no Modvat credit had been taken on the duty-paid steel material used. Liability on such waste and scrap depended on prior availment of credit as input or capital goods, and in the absence of any evidence or finding that credit had been claimed, mere generation of scrap during construction did not attract duty. The demand was therefore unsustainable. en-us Tue, 04 Nov 2003 00:00:00 +0530 Tue, 05 Oct 2010 13:09:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=52351 Iron and steel scrap generated during factory construction was not liable to central excise duty where no Modvat credit had been taken on the duty-paid steel material used. Liability on such waste and scrap depended on prior availment of credit as input or capital goods, and in the absence of any evidence or finding that credit had been claimed, mere generation of scrap during construction did not attract duty. The demand was therefore unsustainable. Case-Laws Central Excise Tue, 04 Nov 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=52351