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2016 (1) TMI 556 - CESTAT MUMBAI

2016 (1) TMI 556 - CESTAT MUMBAI - 2016 (335) E.L.T. 556 (Tri. - Mumbai) - Demand of duty on waste of packages and container cleared as scrap - Held that:- During the process of manufacture some wastage of packaging material occurs which is not useful and rejected. This being only charge against the appellant and there being no 'manufacture' we hold that the demand is not sustainable. - Demand set aside. - Appeal No. E/2680/2005-Mum - Final Order No. A/3960/2015-WZB/EB - Dated:- 10-12-2015 - P S .....

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