https://www.taxtmi.com/caselaws?id=73504 Sawn paratty and saw dust arising incidentally during the sawing of timber logs are scrap or waste rather than intentionally manufactured goods. Market value alone does not make such incidental and inevitable by-products excisable; excisability requires manufacture. Consequently, sawn paratty and saw dust cannot be treated as manufactured excisable goods, and central excise duty is not payable on them. en-us Mon, 01 Feb 1988 00:00:00 +0530 Wed, 01 Jun 2011 13:47:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=73504 Sawn paratty and saw dust arising incidentally during the sawing of timber logs are scrap or waste rather than intentionally manufactured goods. Market value alone does not make such incidental and inevitable by-products excisable; excisability requires manufacture. Consequently, sawn paratty and saw dust cannot be treated as manufactured excisable goods, and central excise duty is not payable on them. Case-Laws Central Excise Mon, 01 Feb 1988 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=73504