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Central Excise - Highlights / Catch Notes

Home Highlights February 2016 Year 2016 This

Demanding duty on scrap and waste generated - the metal which ...


Court Rules Scrap Metal Not Subject to Duty; Deemed Non-Usable Waste in Production Process.

February 29, 2016

Case Laws     Central Excise     AT

Demanding duty on scrap and waste generated - the metal which becomes non-useable as such waste and scrap admittedly in this matter, the waste and scrap has been used for fabrication of trolley line cannot be the said unusable waste and scrap as such. Therefore, the appellant is not liable to pay duty thereon. - AT

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