https://www.taxtmi.com/caselaws?id=190249 The Tribunal allowed the appeal, ruling that duty cannot be demanded on waste corrugated boxes cleared as scrap without payment of duty during the manufacturing process. The decision in the case of VVF Ltd. was deemed applicable, emphasizing that waste material generated during manufacturing and sold does not automatically become excisable. The Tribunal distinguished the cases cited by the Revenue, stating their inapplicability to the present case. It was concluded that duty on damaged inputs during manufacturing cannot be demanded unless they are products manufactured by the appellant, resulting in the impugned order being unsustainable. en-us Tue, 28 Jan 2014 00:00:00 +0530 Thu, 09 Feb 2017 22:57:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=190249 The Tribunal allowed the appeal, ruling that duty cannot be demanded on waste corrugated boxes cleared as scrap without payment of duty during the manufacturing process. The decision in the case of VVF Ltd. was deemed applicable, emphasizing that waste material generated during manufacturing and sold does not automatically become excisable. The Tribunal distinguished the cases cited by the Revenue, stating their inapplicability to the present case. It was concluded that duty on damaged inputs during manufacturing cannot be demanded unless they are products manufactured by the appellant, resulting in the impugned order being unsustainable. Case-Laws Central Excise Tue, 28 Jan 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=190249