Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2017 (7) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2017 (7) TMI 712 - AT - Central ExciseWaste and paring used for packing - Taxability - Held that: - The only ground mentioned is that the said scrap and paring is used as a cushioning material in the truck for safety of the final product. As such the said cushioning material are to be considered as part of cost of transportation and to be treated as revenue expenditure. The value of final product does not include such waste of paper used for packing. When waste and scrap of paper is used, in whichever manner, for safe transport and delivery of the final product and the final product suffers duty on FOR destination basis, we find no reason to treat the value of waste and scrap separately for duty purpose by denying the exemption under N/N. 67/1995-CE. Appeal allowed - decided in favor of appellant.
|