https://www.taxtmi.com/caselaws?id=2326 The Tribunal allowed the appeal, ruling in favor of the pharmaceutical products manufacturer, absolving them from excise duty liability on the cleared scrap of old and used capital goods, packing material, and old machinery. The Tribunal agreed with the appellant's position that the clearance of such scrap did not attract excise duty as it was not part of the manufacturing process of pharmaceutical products, emphasizing the primary business focus of the appellant on pharmaceutical manufacturing. The appellant's argument, supported by previous decisions, led to the conclusion that the clearance of the mentioned scrap items was not subject to excise duty. en-us Thu, 19 Jul 2007 00:00:00 +0530 Tue, 15 Apr 2008 19:16:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=2326 The Tribunal allowed the appeal, ruling in favor of the pharmaceutical products manufacturer, absolving them from excise duty liability on the cleared scrap of old and used capital goods, packing material, and old machinery. The Tribunal agreed with the appellant's position that the clearance of such scrap did not attract excise duty as it was not part of the manufacturing process of pharmaceutical products, emphasizing the primary business focus of the appellant on pharmaceutical manufacturing. The appellant's argument, supported by previous decisions, led to the conclusion that the clearance of the mentioned scrap items was not subject to excise duty. Case-Laws Central Excise Thu, 19 Jul 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=2326