https://www.taxtmi.com/caselaws?id=353027 The Appellate Tribunal CESTAT NEW DELHI ruled in favor of the appellant, holding that duty liability on defective components procured from external sources for use in manufacturing exempt goods does not apply if the defective goods were not manufactured by the appellant but were purchased and treated as waste and scrap during the manufacturing process. The Tribunal emphasized that the duty demand on the defective components was unjustified, citing a precedent and the principle that waste or scrap must result in a new product to attract excise levy. en-us Mon, 06 Nov 2017 00:00:00 +0530 Wed, 27 Dec 2017 08:10:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=353027 The Appellate Tribunal CESTAT NEW DELHI ruled in favor of the appellant, holding that duty liability on defective components procured from external sources for use in manufacturing exempt goods does not apply if the defective goods were not manufactured by the appellant but were purchased and treated as waste and scrap during the manufacturing process. The Tribunal emphasized that the duty demand on the defective components was unjustified, citing a precedent and the principle that waste or scrap must result in a new product to attract excise levy. Case-Laws Central Excise Mon, 06 Nov 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=353027