No Excise Duty demand on waste and scrap of machinery on availment of Cenvat Credit: CESTAT [Read Order]
No excise duty demand on waste and scrap of such machinery on availment of cenvat credit, rules CESTAT
By Kalyani B. Nair - On January 19, 2024 9:03 am - 2 mins read
A Two-Member Bench of the Ahmedabad Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) observed that no excise duty can be demanded on waste and scrap of machinery on availment of cenvat credit. The counsel for the appellant submitted that regarding issue of demand on purported illicit clearance of waste and scrap…
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