2005 (1) TMI 298 - AT - Central Excise

Summary

The Appellate Tribunal CESTAT, New Delhi ruled in favor of the assessee regarding the demand of duty on metal scrap from imported machinery scrapping. The duty demand was deemed unsustainable as the scrap did not arise from the manufacture or mechanical working of iron or steel. Therefore, the assessee's appeal succeeded, and the Revenue's appeal for penalty imposition failed.