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Central Excise - Highlights / Catch Notes

Home Highlights March 2014 Year 2014 This

Demand of duty on scrap - old waste and scrap generated through ...

Central Excise

March 7, 2014

Demand of duty on scrap - old waste and scrap generated through breaking of the capital goods or crushing or hammer of the same does not result in emergence of any excisable goods - AT

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  8. Removal of gold Sludge without payment of duty - waste and scrap of containing precious metal or precious metal compounds - demand of duty confirmed - penalty waived - AT

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  10. 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...

 

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