https://www.taxtmi.com/caselaws?id=124071 The case involved determining liability for duty of excise on waste and scrap of various materials. The appellate authority held that waste and scrap of packing materials are not liable for excise duty as they are not manufactured products. Additionally, it was concluded that other waste and scrap, described as damaged and obsolete pieces, do not involve manufacturing activities and are not excisable products. The Revenue's appeal was dismissed, and the cross-objection was disposed of accordingly. en-us Thu, 23 Aug 2007 00:00:00 +0530 Tue, 25 Sep 2012 12:30:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=124071 The case involved determining liability for duty of excise on waste and scrap of various materials. The appellate authority held that waste and scrap of packing materials are not liable for excise duty as they are not manufactured products. Additionally, it was concluded that other waste and scrap, described as damaged and obsolete pieces, do not involve manufacturing activities and are not excisable products. The Revenue's appeal was dismissed, and the cross-objection was disposed of accordingly. Case-Laws Central Excise Thu, 23 Aug 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=124071