Fire Bricks Dismantled from Kiln’s Under Shell Not Subject to Duty as Waste or Scrap

Orient Glaze Pvt Limited Vs Commissioner of Central Excise & ST (CESTAT Ahmedabad) The case of Orient Glaze Pvt Limited vs. Commissioner of Central Excise & ST (CESTAT Ahmedabad) revolves around the liability of paying duty on waste and scrap of fire bricks removed from kilns during a specific period. The appellant argues that such waste is not subject to duty, citing relevant rules and precedents. The appellant contends that once fire bricks are used in the kiln and become waste or scrap, they are no longer usable and are discarded outside the factory. Therefore, according to Rule 3(5...