https://www.taxtmi.com/highlights?id=25971 Levy of duty on by-product or a waste - the amendment in Section 2(d) will not change the scenario inasmuch as the manufacture of waste, refuse, scrap, etc., cannot be considered to be manufactured items in terms of Section 2(f) of the Central Excise Act. - AT en-us Wed, 18 Nov 2015 15:03:41 +0530 Wed, 18 Nov 2015 15:03:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=25971 Levy of duty on by-product or a waste - the amendment in Section 2(d) will not change the scenario inasmuch as the manufacture of waste, refuse, scrap, etc., cannot be considered to be manufactured items in terms of Section 2(f) of the Central Excise Act. - AT Highlights Central Excise Wed, 18 Nov 2015 15:03:41 +0530 https://www.taxtmi.com/highlights?id=25971