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2014 (1) TMI 471 - AT - Central ExciseCapital goods waste and scrap generated in the casting foundry cleared without payment of duty - Waiver of pre-deposit – Held that:- The appellant has discharged the duty liability on turning scrap and the scrap which generated in the cast iron foundry - Prima-facie, waste and scrap on which the duty has been sought by the adjudicating authority is nothing but waste, which has generated on dismantling and cutting the capital goods – Following M/s. Grasim Industries Ltd. Versus Union of India [2011 (10) TMI 2 - SUPREME COURT OF INDIA ] - the appellant has made out a strong prima facie case in their favour – Pre-deposits waived till the disposal – Stay granted.
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