https://www.taxtmi.com/caselaws?id=797627 Rule 3(5A) of the Cenvat Credit Rules, 2004 applies only when capital goods are cleared as waste and scrap, whereas Rule 3(5) concerns goods removed as such. Used refractory bricks, originally inputs in manufacture, become waste after use and cannot be treated as capital goods or as inputs removed as such. Waste from used refractory materials that is not specified or classifiable under the tariff does not attract duty liability on this basis. Consequently, no Cenvat credit reversal, duty demand, interest, or penalty is sustainable for clearance of such refractory-brick waste. en-us Thu, 20 Aug 2026 00:00:00 +0530 Wed, 26 Aug 2026 08:27:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=797627 Rule 3(5A) of the Cenvat Credit Rules, 2004 applies only when capital goods are cleared as waste and scrap, whereas Rule 3(5) concerns goods removed as such. Used refractory bricks, originally inputs in manufacture, become waste after use and cannot be treated as capital goods or as inputs removed as such. Waste from used refractory materials that is not specified or classifiable under the tariff does not attract duty liability on this basis. Consequently, no Cenvat credit reversal, duty demand, interest, or penalty is sustainable for clearance of such refractory-brick waste. Case-Laws Central Excise Thu, 20 Aug 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=797627