https://www.taxtmi.com/caselaws?id=113622 Scrap edge cuttings arising incidentally during the manufacture of transmission and conveyor beltings were treated as waste material rather than excisable goods. Because the cuttings were uneven in width and dimensions, they could not be classified as plates, sheets or similar products under Item 16A(2), and they also did not fall under Item 68. The analysis applies the principle that material produced only as scrap or waste in the manufacturing process does not become a new excisable article merely because it is marketable or may fetch a price; it must emerge as a distinct product with separate identity, character and use. en-us Fri, 14 Jun 1996 00:00:00 +0530 Mon, 07 May 2012 12:11:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=113622 Scrap edge cuttings arising incidentally during the manufacture of transmission and conveyor beltings were treated as waste material rather than excisable goods. Because the cuttings were uneven in width and dimensions, they could not be classified as plates, sheets or similar products under Item 16A(2), and they also did not fall under Item 68. The analysis applies the principle that material produced only as scrap or waste in the manufacturing process does not become a new excisable article merely because it is marketable or may fetch a price; it must emerge as a distinct product with separate identity, character and use. Case-Laws Central Excise Fri, 14 Jun 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=113622