https://www.taxtmi.com/caselaws?id=271578 Excise duty was held inapplicable to impure dowtherm diphyl, PTA scrap, wash water, sludge oil, used oils and old bearings cleared from the factory as scrap or waste because duty arises only when goods are both excisable and manufactured. The record showed the items were old, used, damaged or waste materials, with no evidence that they were brought into existence through a manufacturing process as new and distinct products. Mere commercial sale or receipt of consideration did not convert waste into manufactured goods, and marketability alone was insufficient without manufacture. The disputed items were therefore not liable to central excise duty, and the assessee prevailed. en-us Thu, 29 Oct 2015 00:00:00 +0530 Fri, 06 May 2016 17:28:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=271578 Excise duty was held inapplicable to impure dowtherm diphyl, PTA scrap, wash water, sludge oil, used oils and old bearings cleared from the factory as scrap or waste because duty arises only when goods are both excisable and manufactured. The record showed the items were old, used, damaged or waste materials, with no evidence that they were brought into existence through a manufacturing process as new and distinct products. Mere commercial sale or receipt of consideration did not convert waste into manufactured goods, and marketability alone was insufficient without manufacture. The disputed items were therefore not liable to central excise duty, and the assessee prevailed. Case-Laws Central Excise Thu, 29 Oct 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=271578