https://www.taxtmi.com/caselaws?id=31130 Waste, scrap and parings of paper and paperboard arising incidentally during the manufacture of empty match boxes were not treated as manufactured goods for excise purposes because they did not emerge as a commercially distinct article with a separate name, use and character. The process involved only use of duty-paid inputs, with no intention to manufacture the waste itself and no new product coming into existence. Mere inclusion of the item in the tariff was insufficient where the essential requirement of manufacture was absent, so the levy of excise duty was not sustainable. en-us Tue, 01 Jul 2008 00:00:00 +0530 Sun, 19 Oct 2008 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=31130 Waste, scrap and parings of paper and paperboard arising incidentally during the manufacture of empty match boxes were not treated as manufactured goods for excise purposes because they did not emerge as a commercially distinct article with a separate name, use and character. The process involved only use of duty-paid inputs, with no intention to manufacture the waste itself and no new product coming into existence. Mere inclusion of the item in the tariff was insufficient where the essential requirement of manufacture was absent, so the levy of excise duty was not sustainable. Case-Laws Central Excise Tue, 01 Jul 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=31130