https://www.taxtmi.com/caselaws?id=185781 The Tribunal upheld the decision that waste and scrap cleared by the company were not liable to Central Excise duty, as they did not qualify as manufactured products under the Central Excise Act. The judgment emphasized the distinction between waste and scrap arising from the production process and actual manufactured goods, highlighting that not all by-products or remnants automatically attract duty liability. The case underscored the importance of careful examination of the nature and origin of waste and scrap to determine their dutiability under the relevant laws and precedents. en-us Fri, 05 Feb 2016 00:00:00 +0530 Sat, 27 Aug 2016 12:17:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=185781 The Tribunal upheld the decision that waste and scrap cleared by the company were not liable to Central Excise duty, as they did not qualify as manufactured products under the Central Excise Act. The judgment emphasized the distinction between waste and scrap arising from the production process and actual manufactured goods, highlighting that not all by-products or remnants automatically attract duty liability. The case underscored the importance of careful examination of the nature and origin of waste and scrap to determine their dutiability under the relevant laws and precedents. Case-Laws Central Excise Fri, 05 Feb 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=185781