https://www.taxtmi.com/caselaws?id=124852 Waste and scrap of polyethylene film used only as wrapping material for inputs and intermediate products was not liable to excise duty because the film was not used in any manufacturing process and the scrap did not arise from manufacture of any product. Mere commercial value on discard did not create duty liability. The scrap was therefore held not dutiable, and the Revenue's appeal was rejected. en-us Wed, 03 Dec 2008 00:00:00 +0530 Tue, 16 Oct 2012 15:05:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=124852 Waste and scrap of polyethylene film used only as wrapping material for inputs and intermediate products was not liable to excise duty because the film was not used in any manufacturing process and the scrap did not arise from manufacture of any product. Mere commercial value on discard did not create duty liability. The scrap was therefore held not dutiable, and the Revenue's appeal was rejected. Case-Laws Central Excise Wed, 03 Dec 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=124852