https://www.taxtmi.com/caselaws?id=1029 Mere crushing or hammering of defective cylinders, without mechanical working of metals or generation of scrap in the course of manufacture, does not amount to manufacture under the Central Excise Tariff. Where no waste or scrap arises from a manufacturing process, Section Note 8(a) of Section XV read with Chapter Heading 72.04 is not attracted, and the resulting scrap is not dutiable. The cited authorities support that position, and the appeal succeeded. en-us Fri, 14 Jul 2006 00:00:00 +0530 Mon, 14 Apr 2008 05:17:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=1029 Mere crushing or hammering of defective cylinders, without mechanical working of metals or generation of scrap in the course of manufacture, does not amount to manufacture under the Central Excise Tariff. Where no waste or scrap arises from a manufacturing process, Section Note 8(a) of Section XV read with Chapter Heading 72.04 is not attracted, and the resulting scrap is not dutiable. The cited authorities support that position, and the appeal succeeded. Case-Laws Central Excise Fri, 14 Jul 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=1029