https://www.taxtmi.com/caselaws?id=251684 Cutting and slitting jumbo steel rolls into baby rolls or sheets was treated as not amounting to manufacture, and the applicant was found to have a prima facie case for interim relief. A Board circular and an exemption notification on waste and scrap were considered, but the notification was held inapplicable because the scrap did not arise during manufacture of excisable goods. On that limited basis, the applicant was granted waiver of the entire pre-deposit of duty, interest and penalty, with stay of recovery pending appeal. en-us Mon, 16 Dec 2013 00:00:00 +0530 Wed, 24 Sep 2014 10:33:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=251684 Cutting and slitting jumbo steel rolls into baby rolls or sheets was treated as not amounting to manufacture, and the applicant was found to have a prima facie case for interim relief. A Board circular and an exemption notification on waste and scrap were considered, but the notification was held inapplicable because the scrap did not arise during manufacture of excisable goods. On that limited basis, the applicant was granted waiver of the entire pre-deposit of duty, interest and penalty, with stay of recovery pending appeal. Case-Laws Central Excise Mon, 16 Dec 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=251684