Waste and scrap - Regardless of the fact that the use of pipes ...

Case Laws     Central Excise

February 21, 2023

Waste and scrap - Regardless of the fact that the use of pipes is essential for production of oil, the pipes by themselves are capital goods and are not inputs. When such pipes need repair or replacing and waste is generated in the process, it is a waste generated during the repair or maintenance of capital goods and not during the process of production of oil or any process incidental or ancillary to it. - no excise duty can be charged on that scrap - AT

View Source