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Central Excise - Highlights / Catch Notes

Home Highlights February 2017 Year 2017 This

Cenvat credit - Plastic Wire Scrap - process of separation of ...


Cenvat Credit Denied: Separating Copper from Plastic Wire Scrap Not Considered Manufacturing; No Additional Duty Demanded.

February 7, 2017

Case Laws     Central Excise     AT

Cenvat credit - Plastic Wire Scrap - process of separation of copper is not amounting to manufacture - It is not in dispute that out of the said waste and scrap, approximately 55% was retrieved manually which does not result into manufacture , but the copper portion of the same was cleared on payment of duty - No demand - AT

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