https://www.taxtmi.com/caselaws?id=265987 The Appellate Tribunal CESTAT Bangalore, led by Smt. Archana Wadhwa and Shri Ashok Kumar Arya, ruled that paper scrap and BOPP film scrap from cigarette manufacturing are not excisable goods. Citing legal precedents and previous decisions, the Tribunal determined that such scrap materials do not attract excise duty, aligning with the principle that waste materials like packing materials are not subject to duty. The judgment granted relief to the appellant, setting aside the impugned orders and establishing clarity on the non-dutiable nature of the scrap in question. en-us Mon, 07 Sep 2015 00:00:00 +0530 Wed, 14 Oct 2015 13:06:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=265987 The Appellate Tribunal CESTAT Bangalore, led by Smt. Archana Wadhwa and Shri Ashok Kumar Arya, ruled that paper scrap and BOPP film scrap from cigarette manufacturing are not excisable goods. Citing legal precedents and previous decisions, the Tribunal determined that such scrap materials do not attract excise duty, aligning with the principle that waste materials like packing materials are not subject to duty. The judgment granted relief to the appellant, setting aside the impugned orders and establishing clarity on the non-dutiable nature of the scrap in question. Case-Laws Central Excise Mon, 07 Sep 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=265987