1997 (12) TMI 427 - AT - Central Excise

Summary

The case involves the manufacture of steel forgings, which were considered waste and scrap due to manufacturing defects. The duty demand was confirmed for not seeking permission to transfer goods to Waste and Scrap account. The Commissioner accepted that the goods were waste and scrap, not forgings. The duty demand was not sustainable, and the appeal was allowed. (1997 (12) TMI 427 - CEGAT, NEW DELHI)