https://www.taxtmi.com/caselaws?id=335188 Central excise duty was considered in relation to waste paper, aluminium foil waste and oil/sludge waste generated during cigarette manufacture and packing. The governing principle applied was that duty arises only on manufacture of excisable goods; waste or residue is not dutiable unless it satisfies the test of manufacture and is otherwise excisable in law. The Tribunal noted prior favouring treatment of the same issue for a later period, the absence of challenge by the Department, and consistent authority holding such wastes non-excisable. On that basis, the waste materials were treated as not liable to central excise duty and the assessee's challenge succeeded. en-us Tue, 14 Jun 2016 00:00:00 +0530 Fri, 06 Jan 2017 12:05:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=335188 Central excise duty was considered in relation to waste paper, aluminium foil waste and oil/sludge waste generated during cigarette manufacture and packing. The governing principle applied was that duty arises only on manufacture of excisable goods; waste or residue is not dutiable unless it satisfies the test of manufacture and is otherwise excisable in law. The Tribunal noted prior favouring treatment of the same issue for a later period, the absence of challenge by the Department, and consistent authority holding such wastes non-excisable. On that basis, the waste materials were treated as not liable to central excise duty and the assessee's challenge succeeded. Case-Laws Central Excise Tue, 14 Jun 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=335188