https://www.taxtmi.com/caselaws?id=389449 Waste or residue generated during screening and processing of raw materials, before use in manufacture, was treated as non-manufactured material with no use in the appellant's hands. The settled principle applied was that such waste does not satisfy the requirement of manufacture under Section 2(f) of the Central Excise Act, 1994, and therefore cannot be treated as excisable goods for invoking Rule 6 of the CENVAT Credit Rules, 2004. The deeming fiction under Section 2(d) was not extended beyond a process that itself amounts to manufacture. On that reasoning, Rule 6(3) was held inapplicable to iron fines and coke breeze, and the demand based on their clearance was unsustainable. en-us Thu, 29 Aug 2019 00:00:00 +0530 Thu, 07 Nov 2024 13:20:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=389449 Waste or residue generated during screening and processing of raw materials, before use in manufacture, was treated as non-manufactured material with no use in the appellant's hands. The settled principle applied was that such waste does not satisfy the requirement of manufacture under Section 2(f) of the Central Excise Act, 1994, and therefore cannot be treated as excisable goods for invoking Rule 6 of the CENVAT Credit Rules, 2004. The deeming fiction under Section 2(d) was not extended beyond a process that itself amounts to manufacture. On that reasoning, Rule 6(3) was held inapplicable to iron fines and coke breeze, and the demand based on their clearance was unsustainable. Case-Laws Central Excise Thu, 29 Aug 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=389449