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Central Excise - Highlights / Catch Notes

Home Highlights August 2013 Year 2013 This

The scrap generated in the repair & maintenance workshop of the ...


Scrap from repair workshops in factories isn't manufacturing byproduct; not subject to excise duty.

August 26, 2013

Case Laws     Central Excise     AT

The scrap generated in the repair & maintenance workshop of the factory cannot be said to be the scrap generated in a manufacturing process or a byproduct of manufacturing process and hence the same was not excisable - AT

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