https://www.taxtmi.com/caselaws?id=449515 The Tribunal allowed the appeal, setting aside the order of the Commissioner of Central Excise (Appeals-I), Mumbai Zone-I, which had confirmed an excise duty of Rs. 2,45,726/- with interest and penalty on waste and scrap generated during cigarette manufacturing. The Tribunal concluded that such waste and scrap, including rejected and deformed materials, are not excisable articles as they do not meet the manufacturing and marketability conditions required for levying excise duty. The decision aligned with previous rulings in similar cases involving the Appellant. The order was pronounced on 08.02.2024. en-us Thu, 08 Feb 2024 00:00:00 +0530 Tue, 13 Feb 2024 14:33:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=449515 The Tribunal allowed the appeal, setting aside the order of the Commissioner of Central Excise (Appeals-I), Mumbai Zone-I, which had confirmed an excise duty of Rs. 2,45,726/- with interest and penalty on waste and scrap generated during cigarette manufacturing. The Tribunal concluded that such waste and scrap, including rejected and deformed materials, are not excisable articles as they do not meet the manufacturing and marketability conditions required for levying excise duty. The decision aligned with previous rulings in similar cases involving the Appellant. The order was pronounced on 08.02.2024. Case-Laws Central Excise Thu, 08 Feb 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=449515