https://www.taxtmi.com/caselaws?id=53582 Waste and scrap arising merely from wear and tear of capital goods, or from their dismantling, was held not to be manufactured goods under Section 2(f) of the Central Excise Act, 1944, and therefore not exigible to central excise duty. Rule 3(4) of the Cenvat Credit Rules, 2000/2001 applied only where inputs or capital goods as such were removed and did not create a duty liability for scrap generated during use of capital goods. In the absence of a specific charging provision covering such scrap, no reversal of credit or payment of duty was required under the Cenvat Credit framework, and the Revenue's demand could not be sustained. en-us Fri, 03 Dec 2004 00:00:00 +0530 Thu, 14 Oct 2010 10:58:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=53582 Waste and scrap arising merely from wear and tear of capital goods, or from their dismantling, was held not to be manufactured goods under Section 2(f) of the Central Excise Act, 1944, and therefore not exigible to central excise duty. Rule 3(4) of the Cenvat Credit Rules, 2000/2001 applied only where inputs or capital goods as such were removed and did not create a duty liability for scrap generated during use of capital goods. In the absence of a specific charging provision covering such scrap, no reversal of credit or payment of duty was required under the Cenvat Credit framework, and the Revenue's demand could not be sustained. Case-Laws Central Excise Fri, 03 Dec 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=53582