https://www.taxtmi.com/caselaws?id=290390 The Tribunal allowed all appeals filed by the appellants against duty liability, penalty, and interest under the Central Excise Act. It was determined that cutting and slitting of CR/HR Coils did not amount to manufacturing excisable goods based on case law precedent and CBEC circulars. Consequently, waste and scrap generated during this process were not subject to Central Excise duty. The Tribunal's decision emphasized the non-leviability of duty on waste and scrap, leading to the allowance of all appeals. en-us Tue, 15 May 2018 00:00:00 +0530 Wed, 23 Sep 2020 18:16:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=290390 The Tribunal allowed all appeals filed by the appellants against duty liability, penalty, and interest under the Central Excise Act. It was determined that cutting and slitting of CR/HR Coils did not amount to manufacturing excisable goods based on case law precedent and CBEC circulars. Consequently, waste and scrap generated during this process were not subject to Central Excise duty. The Tribunal's decision emphasized the non-leviability of duty on waste and scrap, leading to the allowance of all appeals. Case-Laws Central Excise Tue, 15 May 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=290390