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

View Source

← Previous Next →

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

Central Excise

November 18, 2016

You may also like:

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

The goods procured from open market cannot be related to a particular manufacturer. It cannot be presumed that the said waste and scrap has originated without payment of...

Cenvat Credit - When spent wash and press mud had emerged as inevitable wastes during the process of manufacturing of final products viz., sugar and Denatured Ethyl...

Cenvat Credit - Common inputs - emergence of exempted waste - though coke fines arise during the course of manufacture of the final products and are exempted, this...

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...

Shredded Band-Aid may not become an excisable product as it is not a manufactured item and is a waste that gets generated during the course of manufacturing and packing...

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

Reversal of the cenvat credit on capital goods when the final product manufactured by use of such capital goods became exempted subsequently - the capital goods were not...

Demand of duty of excise - captively manufactured and consumed armoured cable emerges during the course of manufacture of PVC coated armoured cable - the intermediate...

Manufacture - clearances of the mixed solvent (spent solvents), which is done from the factory premises, is the residue, which gets retained after the manufacturing of...

Excisability - demand of duty - intermediate product - captively consumed – marketability – polystyrene sheets arising in the course of manufacture of the final products - AT

Demanding duty on scrap and waste generated - the metal which becomes non-useable as such waste and scrap admittedly in this matter, the waste and scrap has been used...

Cotton waste arising in the course of manufacture - cotton waste which arises during the manufacturing process is not leviable to duty of excise.

Classification of goods - Non Woven Fabric, which is made using PP granules - The fact whether the raw material is manufactured in the same unit or different does not...

Entitlement to deduction under section 80HHBA - sale of scrap - scrap materials come within the manufacturing process of the industrial undertaking in the manufacture of...

Quick Updates: