https://www.taxtmi.com/caselaws?id=188089 The Appellate Tribunal CESTAT Chandigarh ruled in favor of the appellants in a case concerning the demand of duty on various types of scrap and waste. The tribunal held that duty was not payable on scrap/waste of packing material as it did not pass the test of manufacture. Additionally, duty was not applicable on waste and scrap that did not meet the manufacturing criteria. The tribunal set aside the demand for duty and allowed the appeals with consequential relief, emphasizing that duty is not payable on waste and scrap that do not pass the test of manufacture. en-us Wed, 16 Dec 2015 00:00:00 +0530 Fri, 18 Nov 2016 09:39:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=188089 The Appellate Tribunal CESTAT Chandigarh ruled in favor of the appellants in a case concerning the demand of duty on various types of scrap and waste. The tribunal held that duty was not payable on scrap/waste of packing material as it did not pass the test of manufacture. Additionally, duty was not applicable on waste and scrap that did not meet the manufacturing criteria. The tribunal set aside the demand for duty and allowed the appeals with consequential relief, emphasizing that duty is not payable on waste and scrap that do not pass the test of manufacture. Case-Laws Central Excise Wed, 16 Dec 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=188089