2005 (2) TMI 250 - AT - Central Excise

Summary

The appeal was against a duty demand of about Rs. 95,000 due to metal wastage during processing. The Tribunal ruled in favor of the appellant, citing that the waste was not removed from the factory premises and did not warrant duty. The judgment referenced the Supreme Court's decision that not all waste items attract excise duty simply because they have some market value. The duty demand was found unjustifiable, and the appeal was allowed without pre-deposit.