https://www.taxtmi.com/caselaws?id=87890 Scrap and waste arising during manufacture, including mutilated tyres, tubes and flaps, rubberised fabric cut pieces, scrap rubber compound, floor sweeping, bead cuts and rubberised bead wires, were treated as not liable to central excise duty. The material point was that earlier decisions had already held that scrap generated in the course of manufacture does not amount to manufacture for excise purposes, and the Revenue accepted that the issue was covered by those rulings. The operative effect is that such incidental manufacturing scrap remained outside the excise levy. en-us Fri, 12 Dec 1997 00:00:00 +0530 Tue, 13 Sep 2011 16:09:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=87890 Scrap and waste arising during manufacture, including mutilated tyres, tubes and flaps, rubberised fabric cut pieces, scrap rubber compound, floor sweeping, bead cuts and rubberised bead wires, were treated as not liable to central excise duty. The material point was that earlier decisions had already held that scrap generated in the course of manufacture does not amount to manufacture for excise purposes, and the Revenue accepted that the issue was covered by those rulings. The operative effect is that such incidental manufacturing scrap remained outside the excise levy. Case-Laws Central Excise Fri, 12 Dec 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=87890