https://www.taxtmi.com/caselaws?id=270764 Waste and rejected packaging material arising during biscuit manufacture was treated as scrap, with no separate manufacturing activity found in relation to it. On that basis, the material did not amount to manufacture for excise purposes, so the duty demand could not be sustained. The issue was decided in favour of the assessee. en-us Thu, 10 Dec 2015 00:00:00 +0530 Thu, 20 Oct 2016 15:20:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=270764 Waste and rejected packaging material arising during biscuit manufacture was treated as scrap, with no separate manufacturing activity found in relation to it. On that basis, the material did not amount to manufacture for excise purposes, so the duty demand could not be sustained. The issue was decided in favour of the assessee. Case-Laws Central Excise Thu, 10 Dec 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=270764