https://www.taxtmi.com/caselaws?id=325077 Plastic waste and scrap generated in manufacture, when sent to a job-worker for conversion into granules and received back for use in the manufacturing process, was treated as covered by Notification No. 214/86-CE. The factual arrangement of dispatch to the job-worker and return of the processed material supported application of the notification, and the mere character of the material as waste and scrap did not exclude it from job-work treatment. On that basis, the duty demand was held not sustainable and the Revenue's challenge failed. en-us Wed, 02 Dec 2015 00:00:00 +0530 Thu, 20 Oct 2016 15:30:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=325077 Plastic waste and scrap generated in manufacture, when sent to a job-worker for conversion into granules and received back for use in the manufacturing process, was treated as covered by Notification No. 214/86-CE. The factual arrangement of dispatch to the job-worker and return of the processed material supported application of the notification, and the mere character of the material as waste and scrap did not exclude it from job-work treatment. On that basis, the duty demand was held not sustainable and the Revenue's challenge failed. Case-Laws Central Excise Wed, 02 Dec 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=325077