2004 (1) TMI 426 - AT - Central Excise

Summary

The Appellate Tribunal CESTAT, New Delhi dismissed the Revenue's appeal regarding the excisability of waste and scrap of fire bricks and wires/cables. The Commissioner (Appeals) decision was upheld based on precedents like Birla Corporation v. CCE and CCE, Pune v. Finolex Cables, ruling waste and scrap of these items as non-excisable. The appeal was dismissed as no contrary law was presented.