1995 (10) TMI 200 - SCH - Central Excise

Waste/scrap obtained not by any process of manufacture but in the course of manufacture of nylon yarn is not liable to Excise duty up to Amendment of Item 15A of the erstwhile Central Excise Tariff.

Summary

The Supreme Court of India held that waste/scrap obtained in the course of manufacturing nylon yarn is not liable to Excise duty. The waste/scrap must be a result of a process related to the manufacture of finished products to be considered "manufacture." (Case citation: 1995 (10) TMI 200 - SC)