CESTAT rules waste from galvanization not excisable; manufacturing process key The Appellate Tribunal CESTAT, New Delhi dismissed the Revenue's appeal against an order-in-appeal, affirming that waste and scrap from the galvanization ...
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CESTAT rules waste from galvanization not excisable; manufacturing process key
The Appellate Tribunal CESTAT, New Delhi dismissed the Revenue's appeal against an order-in-appeal, affirming that waste and scrap from the galvanization process are not subject to excise duty as galvanization does not amount to manufacturing. The Tribunal upheld the Commissioner (Appeals) ruling, referencing a Supreme Court case indicating that excise duty is only applicable to goods resulting from a manufacturing process.
The Appellate Tribunal CESTAT, New Delhi dismissed the appeal filed by the Revenue against an order-in-appeal. The Commissioner (Appeals) ruled that waste and scrap from the galvanization process are not liable for excise duty as galvanization does not constitute manufacture. The Tribunal upheld this decision citing a Supreme Court case where goods were only liable for excise duty if they arose from a manufacturing process.
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