https://www.taxtmi.com/forum/issue?id=107210 Excise duty is not leviable on waste or scrap packing materials cleared from the factory where such items (drums, boxes, tubes) are not manufactured by the assessee; despite amendments treating some waste as marketable, central excise liability requires goods to be both manufactured and marketable, and absent manufacture by the assessee no duty arises. en-us Thu, 21 Aug 2014 12:12:36 +0530 Thu, 23 Jan 2025 15:57:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=107210 Excise duty is not leviable on waste or scrap packing materials cleared from the factory where such items (drums, boxes, tubes) are not manufactured by the assessee; despite amendments treating some waste as marketable, central excise liability requires goods to be both manufactured and marketable, and absent manufacture by the assessee no duty arises. Discussion-Forum Central Excise Thu, 21 Aug 2014 12:12:36 +0530 https://www.taxtmi.com/forum/issue?id=107210