https://www.taxtmi.com/caselaws?id=293845 The Tribunal held that the manual segregation of scrap did not constitute manufacture. Due to the binding nature of the Board's Circular, the appellants were deemed to have correctly cleared the segregated scraps at the transaction value and appropriate classification rate. As a result, the demand was deemed invalid, the show cause notice was held not maintainable, and the appeal was allowed with consequential benefits as per law. en-us Mon, 30 Sep 2019 00:00:00 +0530 Fri, 05 Mar 2021 09:38:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=293845 The Tribunal held that the manual segregation of scrap did not constitute manufacture. Due to the binding nature of the Board's Circular, the appellants were deemed to have correctly cleared the segregated scraps at the transaction value and appropriate classification rate. As a result, the demand was deemed invalid, the show cause notice was held not maintainable, and the appeal was allowed with consequential benefits as per law. Case-Laws Central Excise Mon, 30 Sep 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=293845