Exemption for manufacturing waste: duty waived where scrap arises from manufacture of exempt or nil rated excisable goods. The notification exempts waste, parings and scrap listed in the Central Excise Tariff Schedule from the whole of excise duty, under statutory executive power, provided such residues arise in the course of manufacture of excisable goods that are fully exempt or chargeable at the nil rate, thereby tying relief for residues to the duty status of the principal manufactured goods.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Exemption for manufacturing waste: duty waived where scrap arises from manufacture of exempt or nil rated excisable goods.
The notification exempts waste, parings and scrap listed in the Central Excise Tariff Schedule from the whole of excise duty, under statutory executive power, provided such residues arise in the course of manufacture of excisable goods that are fully exempt or chargeable at the nil rate, thereby tying relief for residues to the duty status of the principal manufactured goods.
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