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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