https://www.taxtmi.com/forum/issue?id=111880 Excise duty on wooden scrap depends on tariff classification: saw dust and wood waste, including agglomerated forms like pellets, fall under headings for wood pellets or other wood waste and attract excise duty. Clearance as packing material is excluded from duty and does not require reversal of input tax credit. If the scrap results from a manufacturing process such that it is produced by manufacture, the manufacturing-origin test makes it excisable. Liability therefore turns on the process details and nature of the goods. en-us Fri, 05 May 2017 20:37:56 +0530 Thu, 23 Jan 2025 15:55:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=111880 Excise duty on wooden scrap depends on tariff classification: saw dust and wood waste, including agglomerated forms like pellets, fall under headings for wood pellets or other wood waste and attract excise duty. Clearance as packing material is excluded from duty and does not require reversal of input tax credit. If the scrap results from a manufacturing process such that it is produced by manufacture, the manufacturing-origin test makes it excisable. Liability therefore turns on the process details and nature of the goods. Discussion-Forum Central Excise Fri, 05 May 2017 20:37:56 +0530 https://www.taxtmi.com/forum/issue?id=111880