https://www.taxtmi.com/caselaws?id=95590 The Tribunal affirmed that the Appellants were liable to pay excise duty on aluminium ingots and waste & scrap cleared to another entity as they were not considered the manufacturer of the goods. Despite sharing premises, the separate legal status of the entities was recognized, with the other entity performing the manufacturing process. The Appellants failed to provide an approved classification list for the goods, leading to the rejection of their appeal. The demand for duty was upheld only for the normal period, emphasizing the necessity of complying with classification requirements for excise duty liability. en-us Fri, 18 Feb 2000 00:00:00 +0530 Tue, 13 Dec 2011 16:06:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=95590 The Tribunal affirmed that the Appellants were liable to pay excise duty on aluminium ingots and waste & scrap cleared to another entity as they were not considered the manufacturer of the goods. Despite sharing premises, the separate legal status of the entities was recognized, with the other entity performing the manufacturing process. The Appellants failed to provide an approved classification list for the goods, leading to the rejection of their appeal. The demand for duty was upheld only for the normal period, emphasizing the necessity of complying with classification requirements for excise duty liability. Case-Laws Central Excise Fri, 18 Feb 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=95590