https://www.taxtmi.com/caselaws?id=54785 Excise duty on waste and scrap was stated to be unsustainable where the Department could not establish with cogent evidence that the scrap arose from capital goods or inputs on which credit had been taken. The cited Central Excise Rules and Section 11A were described as insufficient to confirm demand on a presumptive basis, because waste and scrap are not liable to duty unless shown to be excisable goods manufactured in the manner required by law. As the demand failed, the related allegation of suppression also fell, and the consequential interest and penalty could not survive. en-us Fri, 11 Nov 2005 00:00:00 +0530 Fri, 22 Oct 2010 10:32:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=54785 Excise duty on waste and scrap was stated to be unsustainable where the Department could not establish with cogent evidence that the scrap arose from capital goods or inputs on which credit had been taken. The cited Central Excise Rules and Section 11A were described as insufficient to confirm demand on a presumptive basis, because waste and scrap are not liable to duty unless shown to be excisable goods manufactured in the manner required by law. As the demand failed, the related allegation of suppression also fell, and the consequential interest and penalty could not survive. Case-Laws Central Excise Fri, 11 Nov 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=54785