Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2008 (12) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2008 (12) TMI 456 - CESTAT, NEW DELHIWaste and scrap of old and used capital goods - Dutiability - manufacture - Held that: - reliance placed in the decision in the case of KISSAN CO-OP. SUGAR FACTORY LTD. Versus COMMISSIONER OF C. EX., MEERUT-II [2008 (2) TMI 72 - CESTAT, NEW DELHI], where it was held that waste and scrap of old and used capital goods not arising out of mechanical working of metals in a factory are not dutiable - appeal allowed - decided in favor of appellant.
|