2004 (10) TMI 201 - AT - Central Excise

Summary

The appellate tribunal in New Delhi upheld the order-in-appeal regarding duty liability on waste and scrap arising from excisable goods. The tribunal found that Rule 57S(2)(C) did not apply as the waste and scrap were not from disposed capital goods. The duty demand was dismissed, citing a previous judgment where scrap was deemed not dutiable. The Revenue's appeal was dismissed.