Home Case Index All Cases Central Excise Central Excise + HC Central Excise - 2013 (7) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2013 (7) TMI 53 - HC - Central ExciseLevy of duty on Scrap - Due to mechanical working – metal scrap were generated out of scrapping of the capital goods (Machinery and components) - Held that - when the scrap had not arisen out of manufacture, but arising on account of wear and tear in the absence of specific provision for such waste and scrap in the relevant rules, duty could not be demanded - Decided against the revenue.
|