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Central Excise - Highlights / Catch Notes

Home Highlights March 2014 Year 2014 This

Demand of duty on scrap - old waste and scrap generated through ...


Scrap from breaking capital goods not subject to excise duty; no new excisable goods created in the process.

March 7, 2014

Case Laws     Central Excise     AT

Demand of duty on scrap - old waste and scrap generated through breaking of the capital goods or crushing or hammer of the same does not result in emergence of any excisable goods - AT

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