https://www.taxtmi.com/caselaws?id=73409 Waste or scrap arising during manufacture is not treated as manufacture of a new and distinct article unless it acquires a separate name, character or use, or the tariff expressly brings it to duty. Applying that principle, molten and broken glass cleared as 'Bhagar' was held not to be excisable goods under Item 23A(4) of the Central Excise Tariff Schedule. The earlier view treating broken glass as manufactured goods was not followed in light of the Delhi High Court's reasoning. The challenge to the Collector (Appeals) order therefore failed, and the finding that no excise duty was payable on the glass waste was sustained. en-us Fri, 30 Oct 1987 00:00:00 +0530 Tue, 31 May 2011 17:12:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=73409 Waste or scrap arising during manufacture is not treated as manufacture of a new and distinct article unless it acquires a separate name, character or use, or the tariff expressly brings it to duty. Applying that principle, molten and broken glass cleared as 'Bhagar' was held not to be excisable goods under Item 23A(4) of the Central Excise Tariff Schedule. The earlier view treating broken glass as manufactured goods was not followed in light of the Delhi High Court's reasoning. The challenge to the Collector (Appeals) order therefore failed, and the finding that no excise duty was payable on the glass waste was sustained. Case-Laws Central Excise Fri, 30 Oct 1987 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=73409