Duty on Scrap from Capital Goods Unwarranted: Tribunal Rules No Duty on Non-Cenvatable Scrap Sales.

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....Demand of duty raised on clearance / sale of scrap generated out of Capital Goods - The Tribunal held that the Appellant have cleared the scrap which is neither generated from cenvatable capital goods or cenvatable input nor from manufacturing. Therefore, the same is clearly not liable for any duty.....