https://www.taxtmi.com/caselaws?id=54880 Scrap generated from wear and tear or repair of machinery installed in a factory is not treated as manufactured scrap under Chapter 72, Heading 72.04 when it does not arise from any manufacturing activity. The tariff provision relied upon was confined to scrap generated in the course of manufacture, and the fact that no credit had been availed on the machinery further weakened the basis for duty. On that reasoning, the duty demand and penalty were unsustainable, and consequential relief followed. en-us Tue, 09 Aug 2005 00:00:00 +0530 Fri, 22 Oct 2010 15:30:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=54880 Scrap generated from wear and tear or repair of machinery installed in a factory is not treated as manufactured scrap under Chapter 72, Heading 72.04 when it does not arise from any manufacturing activity. The tariff provision relied upon was confined to scrap generated in the course of manufacture, and the fact that no credit had been availed on the machinery further weakened the basis for duty. On that reasoning, the duty demand and penalty were unsustainable, and consequential relief followed. Case-Laws Central Excise Tue, 09 Aug 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=54880