https://www.taxtmi.com/caselaws?id=271548 Excise duty was held not payable on waste and scrap of packing materials generated during the manufacture and packing of cigarettes, because no separate process of manufacture was involved to attract central excise duty. The Tribunal followed its earlier ruling on waste paper arising in cigarette manufacture and found no basis to distinguish that precedent. It also noted that the relevant Cenvat regime did not contain a provision imposing duty on such waste and scrap, unlike the former Rule 57F of the Central Excise Rules, 1944. The duty demand was therefore not sustainable. en-us Tue, 22 Dec 2015 00:00:00 +0530 Sat, 01 Oct 2016 15:53:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=271548 Excise duty was held not payable on waste and scrap of packing materials generated during the manufacture and packing of cigarettes, because no separate process of manufacture was involved to attract central excise duty. The Tribunal followed its earlier ruling on waste paper arising in cigarette manufacture and found no basis to distinguish that precedent. It also noted that the relevant Cenvat regime did not contain a provision imposing duty on such waste and scrap, unlike the former Rule 57F of the Central Excise Rules, 1944. The duty demand was therefore not sustainable. Case-Laws Central Excise Tue, 22 Dec 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=271548