Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2008 (8) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2008 (8) TMI 145 - CESTAT NEW DELHIRevenue’s plea that dismantling of capital goods would be the process amounting to manufacture and that a distinct commodity namely waste and scrap came into existence, is not acceptable - there was no evidence about Cenvat credit having been taken on the capital goods - revenues’ claim that they would qualify for waste and scrap as manufactured was not correct. Commissioner’s finding that the goods were not held as manufactured and no duty was leviable cannot be faulted
|