https://www.taxtmi.com/article/detailed?id=5792 By-products generated incidentally in the course of manufacture are excisable when removed from the factory; exempted by-products avoid duty and related credit rules. Scrap is excisable only if generated regularly and continuously during manufacture and is marketable; scrap from repair or maintenance is not dutiable. Residues that can be further processed into marketable products are excisable, whereas residues with negligible recoverable material or not known in market use are not. Characterisation determines duty liability, Cenvat credit eligibility and responsibility of job workers to discharge duty. en-us Thu, 21 Aug 2014 07:48:54 +0530 Thu, 21 Aug 2014 07:48:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=5792 By-products generated incidentally in the course of manufacture are excisable when removed from the factory; exempted by-products avoid duty and related credit rules. Scrap is excisable only if generated regularly and continuously during manufacture and is marketable; scrap from repair or maintenance is not dutiable. Residues that can be further processed into marketable products are excisable, whereas residues with negligible recoverable material or not known in market use are not. Characterisation determines duty liability, Cenvat credit eligibility and responsibility of job workers to discharge duty. Articles Central Excise Thu, 21 Aug 2014 07:48:54 +0530 https://www.taxtmi.com/article/detailed?id=5792