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<h1>Manufacturing Waste Dutiability: Conditions for Excise Duty Include Tariff Listing and Marketability; Cenvat Credit Applicable</h1> Wastes and scraps from manufacturing processes are considered dutiable final products if they meet certain conditions: they must be generated during manufacturing, specified in the tariff, and marketable. Cenvat credit can be used to pay duty on these items. Waste not generated through a manufacturing process is not liable for excise duty. To be excisable, waste must be listed in the Central Excise Tariff and properly documented. Non-marketable waste is not dutiable. Packing materials for inputs are not dutiable upon sale. Finished goods becoming waste require permission for destruction, and inputs becoming waste may incur duty if not used for services.