https://www.taxtmi.com/caselaws?id=241312 Damaged, used polycarbonate bottles sold as scrap did not amount to manufacture of excisable plastic scrap, because prolonged use and subsequent disposal as waste involved no manufacturing process and waste does not become excisable merely by being sold for value. Control samples of purified water retained solely for shelf-life testing and complaint analysis were not liable to excise duty, as they were mandatorily drawn for testing, were not shown to have been cleared for sale, and mere absence of accounting records was insufficient. The impugned demand, interest, and penalties were therefore set aside. en-us Thu, 03 Oct 2013 00:00:00 +0530 Wed, 20 May 2015 12:53:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=241312 Damaged, used polycarbonate bottles sold as scrap did not amount to manufacture of excisable plastic scrap, because prolonged use and subsequent disposal as waste involved no manufacturing process and waste does not become excisable merely by being sold for value. Control samples of purified water retained solely for shelf-life testing and complaint analysis were not liable to excise duty, as they were mandatorily drawn for testing, were not shown to have been cleared for sale, and mere absence of accounting records was insufficient. The impugned demand, interest, and penalties were therefore set aside. Case-Laws Central Excise Thu, 03 Oct 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=241312