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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