https://www.taxtmi.com/caselaws?id=330036 When the authorities treated the scrap-processing activity in a 100% EOU as not amounting to manufacture, the foundation for central excise levy failed because excise is chargeable only on manufactured goods. The same activity could not be subjected to the full rate of duty merely to deny the benefit of Notification No. 23/2003-CE. On that reasoning, the demand of central excise was held unsustainable, the impugned orders were set aside, and consequential relief followed in favour of the appellant. en-us Fri, 06 May 2016 00:00:00 +0530 Mon, 14 Nov 2016 16:47:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=330036 When the authorities treated the scrap-processing activity in a 100% EOU as not amounting to manufacture, the foundation for central excise levy failed because excise is chargeable only on manufactured goods. The same activity could not be subjected to the full rate of duty merely to deny the benefit of Notification No. 23/2003-CE. On that reasoning, the demand of central excise was held unsustainable, the impugned orders were set aside, and consequential relief followed in favour of the appellant. Case-Laws Central Excise Fri, 06 May 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=330036