Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2012 (10) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2012 (10) TMI 909 - CESTAT, NEW DELHIWaiver of pre-deposit – demand of duty in respect of floor sweepings and defective cakes, which emerge during the process of manufacturing of their final products i.e. biscuits and cakes – Held that:- Floor sweepings, processed defective cakes etc. cannot be held to be excisable goods - defective cakes and floor sweepings which are sold in the market is nothing but waste and scrap and merely because they were being cleared as floor sweepings will not make them excisable goods - The same are not being manufactured by the appellant and emerged during the manufacturing of final products - these not are covered by Section 2(d) - there is no tariff heading in the Central Excise Tariff covering floor sweepings and defective cakes - pre-deposit waived
|