https://www.taxtmi.com/caselaws?id=209951 The Commissioner (Appeals) set aside the duty demand on unreturned plastic containers and lead scrap, ruling that waste and scrap sold by job workers could not be subject to excise duty. Additionally, duty on lead scrap cleared for conversion into lead ingots was also dismissed, as the Tribunal found that no excisable goods emerged from the scrap processed by job workers. The Tribunal upheld the Commissioner's decisions, rejecting the Revenue's appeal due to lack of grounds challenging the Commissioner's well-supported conclusions. en-us Fri, 15 Jul 2011 00:00:00 +0530 Sat, 06 Jul 2013 16:38:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=209951 The Commissioner (Appeals) set aside the duty demand on unreturned plastic containers and lead scrap, ruling that waste and scrap sold by job workers could not be subject to excise duty. Additionally, duty on lead scrap cleared for conversion into lead ingots was also dismissed, as the Tribunal found that no excisable goods emerged from the scrap processed by job workers. The Tribunal upheld the Commissioner's decisions, rejecting the Revenue's appeal due to lack of grounds challenging the Commissioner's well-supported conclusions. Case-Laws Central Excise Fri, 15 Jul 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=209951