Scrap Sold by Appellant Not Subject to Excise Duty as It's Unrelated to Manufacturing or Cenvatable Inputs.

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....Levy of Excise Duty - all types of scraps sold by the appellant value of which is reflecting in the balance sheet - It is clear that the appellant have cleared the scrap which is neither generated from the manufacturing nor generated from the cenvatable input or capital goods. Therefore, the same is clearly not liable to any duty. - AT....