https://www.taxtmi.com/caselaws?id=404825 The Tribunal held that scrap arising from cutting and slitting of steel coils is not liable to Excise Duty as it does not amount to manufacturing under the Central Excise Tariff Act. Citing legal precedents and a Circular by the Central Board of Excise and Customs, the Tribunal concluded that such activities do not create a new product distinct from the original coils. The appeal was allowed, setting aside the demand for duty on the scrap and providing consequential reliefs, if any, in accordance with the law. en-us Fri, 12 Feb 2021 00:00:00 +0530 Fri, 05 Mar 2021 09:39:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=404825 The Tribunal held that scrap arising from cutting and slitting of steel coils is not liable to Excise Duty as it does not amount to manufacturing under the Central Excise Tariff Act. Citing legal precedents and a Circular by the Central Board of Excise and Customs, the Tribunal concluded that such activities do not create a new product distinct from the original coils. The appeal was allowed, setting aside the demand for duty on the scrap and providing consequential reliefs, if any, in accordance with the law. Case-Laws Central Excise Fri, 12 Feb 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=404825