https://www.taxtmi.com/caselaws?id=448371 The Tribunal dismissed the department's appeal against the Commissioner (Appeals)' decision, which set aside the Additional Commissioner's order confirming the demand of central excise duty. The Tribunal upheld that the process of segregating various scraps did not constitute 'manufacture' under Section 2(f) of the Central Excise Act, 1944, as it did not alter the scrap's sellability or involve CENVAT credit. Consequently, no duty liability arose from the clearance of such scrap. The Tribunal found the Commissioner's decision in line with legal precedents and without any perversity, thereby supporting the respondent's position. en-us Fri, 22 Dec 2023 00:00:00 +0530 Thu, 18 Jan 2024 08:58:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=448371 The Tribunal dismissed the department's appeal against the Commissioner (Appeals)' decision, which set aside the Additional Commissioner's order confirming the demand of central excise duty. The Tribunal upheld that the process of segregating various scraps did not constitute 'manufacture' under Section 2(f) of the Central Excise Act, 1944, as it did not alter the scrap's sellability or involve CENVAT credit. Consequently, no duty liability arose from the clearance of such scrap. The Tribunal found the Commissioner's decision in line with legal precedents and without any perversity, thereby supporting the respondent's position. Case-Laws Central Excise Fri, 22 Dec 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=448371