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Central Excise - Highlights / Catch Notes

Home Highlights July 2015 Year 2015 This

Duty demand on the Removal of remnant by appellant to the job ...


Duty Demand on Waste Removal Contested: Sale of Scrap Not Considered Manufacture of New Excisable Product.

July 6, 2015

Case Laws     Central Excise     AT

Duty demand on the Removal of remnant by appellant to the job worker - Merely because the waste and scrap so generated has been made dutiable when sold, it cannot be said that new excisable product has been manufactured. - AT

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