Duty not payable on scrap not generated from manufacturing process or cenvatable input/ capital goods

Shreno Ltd Vs C.C.E (CESTAT Ahmedabad) CESTAT Ahmedabad held that duty not leviable on scrap which is neither generated from the manufacturing nor generated from the cenvatable input or capital goods. Facts- The appellants are engaged in the manufacture of glass and glassware items. During the audit, it was noticed that some value against the sale of scrap is appearing in the balance sheet of the appellant. The appellants clarified that they have discharged the Excise Duty in respect of the manufacturing scrap and scrap generated out of cenvatable input/capital goods. They have not paid duty o...