https://www.taxtmi.com/caselaws?id=53073 Waste and scrap arising from civil construction, cables, refractory bricks and furnace oil sludge were held not liable to central excise duty unless the department proved that the items were excisable goods covered by the tariff and generated from dutiable inputs. The commentary applies the principle that mere clearance as waste does not attract duty; manufacture under section 2(f) and specific tariff coverage must be established. On the facts noted, the source of the scrap was not proved, no specific entry covered the refractory brick waste or sludge, and the disputed duty, interest and penalty were therefore unsustainable. en-us Wed, 11 Aug 2004 00:00:00 +0530 Sat, 09 Oct 2010 14:50:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=53073 Waste and scrap arising from civil construction, cables, refractory bricks and furnace oil sludge were held not liable to central excise duty unless the department proved that the items were excisable goods covered by the tariff and generated from dutiable inputs. The commentary applies the principle that mere clearance as waste does not attract duty; manufacture under section 2(f) and specific tariff coverage must be established. On the facts noted, the source of the scrap was not proved, no specific entry covered the refractory brick waste or sludge, and the disputed duty, interest and penalty were therefore unsustainable. Case-Laws Central Excise Wed, 11 Aug 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=53073