https://www.taxtmi.com/caselaws?id=163691 The Tribunal ruled in favor of the appellant, determining that the process of converting rejected BOPP films into scrap and granules amounted to manufacturing. The duty demand and penalty imposed on the appellant were found to be unjustified, as the waste and scrap generated did not arise from a manufacturing process. The Tribunal provided a thorough analysis, referencing legal precedents to support its decision and granting consequential relief to the appellant. en-us Fri, 01 Jan 2010 00:00:00 +0530 Fri, 26 May 2017 09:49:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=163691 The Tribunal ruled in favor of the appellant, determining that the process of converting rejected BOPP films into scrap and granules amounted to manufacturing. The duty demand and penalty imposed on the appellant were found to be unjustified, as the waste and scrap generated did not arise from a manufacturing process. The Tribunal provided a thorough analysis, referencing legal precedents to support its decision and granting consequential relief to the appellant. Case-Laws Central Excise Fri, 01 Jan 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=163691