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Central Excise - Highlights / Catch Notes

Home Highlights June 2012 Year 2012 This

Demand of duty on scrap - the scrap has arisen on account of ...


Court Rules No Duty on Scrap from Pipe Replacement; Respondents Not Liable for Manufacture Charges.

June 28, 2012

Case Laws     Central Excise     AT

Demand of duty on scrap - the scrap has arisen on account of cutting of new sheets, plates, pipes for the purpose of replacing worn out pipes and it cannot be said that the respondents have manufactured the scrap so as to pay duty on the same - AT

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