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Central Excise - Highlights / Catch Notes

Home Highlights July 2017 Year 2017 This

Metal scrap and waste arising out of the repair and maintenance ...

Central Excise

July 15, 2017

Metal scrap and waste arising out of the repair and maintenance work of the machinery used in manufacturing of cement, by no stretch of imagination, can be treated as a subsidiary product to the cement which is the main product - demand set aside

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  9. 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

  10. Waste and scrap aroused from manufacturing of parts for repair / replacement of damaged plants/ structures are excisable commodity.... - AT

 

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