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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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