https://www.taxtmi.com/caselaws?id=213437 Duty on waste and scrap arising from packing materials depends on the nature of the packing material used. No duty is payable on scrap generated from packing materials used for inputs, but duty may be attracted where duty-paid packing materials used for intermediate or final goods become scrap and are cleared. As the record did not clearly distinguish between these two categories, the duty demand could not be conclusively sustained or rejected. The matter therefore required fresh factual verification and re-quantification by the adjudicating authority after hearing the assessee. en-us Thu, 02 Jun 2011 00:00:00 +0530 Tue, 22 May 2012 07:20:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=213437 Duty on waste and scrap arising from packing materials depends on the nature of the packing material used. No duty is payable on scrap generated from packing materials used for inputs, but duty may be attracted where duty-paid packing materials used for intermediate or final goods become scrap and are cleared. As the record did not clearly distinguish between these two categories, the duty demand could not be conclusively sustained or rejected. The matter therefore required fresh factual verification and re-quantification by the adjudicating authority after hearing the assessee. Case-Laws Central Excise Thu, 02 Jun 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=213437