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2017 (9) TMI 1250 - AT - Central ExciseManufacture - process of cutting of waste plastic container - raw material / packing material - some of plastic containers were found to have defects, breakage, leakage etc. As such plastic containers can no longer be used for the intended purpose, the appellant cleared them as waste - Held that: - The appellant has cut the broken / defective containers because these bore the brand name. By such cutting of waste plastic containers no new product with a new name emerges. Such plastic containers before and after cutting are nothing but waste / scrap. It is correct that appellant has no intention to manufacture waste and is registered for manufacture of packaged drinking water - similar issue decided in the case of M/s. Pepsico India Holdings (P) Ltd. Versus CCE- Meerut-II [2015 (10) TMI 1133 - CESTAT NEW DELHI], where in similar situation it was held that manufacture does not take place. The demand is not sustainable - appeal allowed - decided in favor of appellant.
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