https://www.taxtmi.com/caselaws?id=54278 Mineral oil sludge accumulating in storage tanks was treated as non-excisable because it was not a manufactured product, and the cited circular stated that no excise duty applied. Waste and scrap arising from packing materials was not subjected to a blanket duty demand, while any demand on scrap said to arise from inputs such as G.I. wire required proof of the source and the correct tariff treatment. Waste and scrap of capital goods was held dutiable in principle, but only under the proper tariff classification and on the depreciated value. The matter was remanded for fresh determination of classification, duty, and penalty on that basis. en-us Mon, 06 Jun 2005 00:00:00 +0530 Tue, 19 Oct 2010 11:45:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=54278 Mineral oil sludge accumulating in storage tanks was treated as non-excisable because it was not a manufactured product, and the cited circular stated that no excise duty applied. Waste and scrap arising from packing materials was not subjected to a blanket duty demand, while any demand on scrap said to arise from inputs such as G.I. wire required proof of the source and the correct tariff treatment. Waste and scrap of capital goods was held dutiable in principle, but only under the proper tariff classification and on the depreciated value. The matter was remanded for fresh determination of classification, duty, and penalty on that basis. Case-Laws Central Excise Mon, 06 Jun 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=54278