https://www.taxtmi.com/caselaws?id=433623 The Tribunal ruled in favor of the respondent, determining that the manual segregation of plastic scrap during the manufacturing process does not constitute "manufacture" under section 2(f) of the Central Excise Act, 1944. Consequently, no excise duty is applicable on the separated plastic scrap. The Tribunal found that the CBEC circular dated 10.5.2016 did not support the Revenue's position, dismissing their appeal and upholding the view that the segregation process is not manufacturing, thus exempting the scrap from excise duty. en-us Wed, 01 Feb 2023 00:00:00 +0530 Mon, 20 Nov 2023 12:13:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=433623 The Tribunal ruled in favor of the respondent, determining that the manual segregation of plastic scrap during the manufacturing process does not constitute "manufacture" under section 2(f) of the Central Excise Act, 1944. Consequently, no excise duty is applicable on the separated plastic scrap. The Tribunal found that the CBEC circular dated 10.5.2016 did not support the Revenue's position, dismissing their appeal and upholding the view that the segregation process is not manufacturing, thus exempting the scrap from excise duty. Case-Laws Central Excise Wed, 01 Feb 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=433623