https://www.taxtmi.com/caselaws?id=106977 Central excise duty could not be fastened on the appellant for paper waste and scrap generated during manufacturing in another unit, because the waste arose from that other unit's processing activity and not from the appellant's manufacture. Broke was also held not liable to duty because it was not marketable goods. The duty demand against the appellant was therefore unsustainable, and no central excise duty attached to broke. en-us Thu, 24 Oct 2002 00:00:00 +0530 Fri, 16 Mar 2012 17:47:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=106977 Central excise duty could not be fastened on the appellant for paper waste and scrap generated during manufacturing in another unit, because the waste arose from that other unit's processing activity and not from the appellant's manufacture. Broke was also held not liable to duty because it was not marketable goods. The duty demand against the appellant was therefore unsustainable, and no central excise duty attached to broke. Case-Laws Central Excise Thu, 24 Oct 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=106977