The scrap/waste have not been manufactured by the appellant and ...

Scrap Not Subject to Duty: Materials Not Manufactured by Appellant, Do Not Qualify as Manufactured Goods Under Law.

November 18, 2016

Case Laws Central Excise AT

The scrap/waste have not been manufactured by the appellant and have not been arisen during the course of manufacturing of their final products. Therefore the said scrap/waste have not passed the test of manufacture. In the circumstances, the duty is not payable - AT

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The scrap/waste have not been manufactured by the appellant and ...

Scrap Not Subject to Duty: Materials Not Manufactured by Appellant, Do Not Qualify as Manufactured Goods Under Law.

November 18, 2016

Case Laws Central Excise AT

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