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2018 (2) TMI 1612 - AT - Central ExciseExcisability - scrap generated in the factory - Revenue by entertaining a view that appellant is required to discharge duty in respect of such unfit/ damage components, raised duty demand for the period December 2011 to September, 2015 - Held that: - the identical issue has come up in assessee own case before the Tribunal M/s Tafe Motors & Tractors Ltd. Versus Commissioner of Central Excise Bhopal [2017 (12) TMI 1296 - CESTAT NEW DELHI], where it was held that scrap of paper cannot be considered as a product different from the paper and Mere mentioning in the tariff is not sufficient to attract excise levy - appeal allowed - decided in favor of appellant.
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