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Central Excise - Highlights / Catch Notes

Home Highlights January 2016 Year 2016 This

During the process of manufacture some wastage of packaging ...


Court Rules No 'Manufacture' in Packaging Waste; Demand Against Appellant Dismissed.

January 15, 2016

Case Laws     Central Excise     AT

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 - AT

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