Excise duty on scrap or waste generated whilst repairing of worn out machineries

Whether the metal scrap or waste generated whilst repairing of worn out machinery or parts of cement manufacturing plant amounts to manufacture, and thereby, is excisable to excise duty? Grasim Industries Ltd. Vs. Union of India (Supreme Court of India)- Facts of the case – The assessee is the manufacturer of the white cement. The assessee repairs worn out machinery or parts of the cement manufacturing plant at its workshop such as damaged roller, shafts and coupling with the help of welding electrodes, mild steel, cutting tools, M.S. Angles, M.S. Channels, M.S. Beams, etc. In this pro...