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Central Excise - Highlights / Catch Notes

Home Highlights November 2016 Year 2016 This

The scrap/waste have not been manufactured by the appellant and ...

Central Excise

November 18, 2016

The scrap/waste have not been manufactured by the appellant and have not been arisen during the course of manufacturing of their final products. Therefore the said scrap/waste have not passed the test of manufacture. In the circumstances, the duty is not payable - AT

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  1. Cenvat credit - input services used for sale of waste and scrap which is arising out of manufacturing of final product - Auction Service is eligible input service and...

  2. Manufacture - process of cutting of waste plastic container - Such plastic containers before and after cutting are nothing but waste / scrap - Not a manufacturing...

  3. Waste and scrap - removal without payment of duty - when the capital goods are sold as waste and scrap the manufacture shall pay the duty leviable on such waste and scrap - AT

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