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2019 (11) TMI 1159 - AT - Central ExciseDemand of Central Excise duty - waste arising during the course of manufacturing of the wire and cables - CBEC Circular No. 904/24/2009/CX dt. 28.10.2009 - whether waste & scrap arising out during the manufacture of wire & cables is excisable or not? - HELD THAT:- The appellant is manufacturing enameled wires and cables and during the course of manufacturing, such waste & scrap arise - the waste & scrap of wire & cables is not a manufactured product, accordingly, waste and scrap are not goods and are not dutiable. In the decision of Hon’ble Bombay High Court in the case of Hindalco Industries Ltd [2014 (12) TMI 657 - BOMBAY HIGH COURT], it was held that the waste and scrap, arising during the course of manufacture of final product, is not dutiable. Thus, the waste & scrap, arising during the course of manufacture of enameled wires and cables, the appellant is not liable to pay the duty - appeal allowed - decided in favor of appellant.
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