https://www.taxtmi.com/caselaws?id=754011 CESTAT Mumbai ruled that waste and scrap generated during manufacture of insulated electrical wires and cables are not excisable. The tribunal relied on SC precedent in DSCL Sugars Ltd, which addressed dutiability of bagasse in sugar production. Despite legislative amendments expanding the definition of "manufacture," the court determined that waste and scrap from the manufacturing process remain non-dutiable as they do not constitute a fundamental step in manufacture. The appeal was allowed, setting aside the original orders imposing excise duties. en-us Tue, 11 Jun 2024 00:00:00 +0530 Fri, 14 Jun 2024 14:47:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=754011 CESTAT Mumbai ruled that waste and scrap generated during manufacture of insulated electrical wires and cables are not excisable. The tribunal relied on SC precedent in DSCL Sugars Ltd, which addressed dutiability of bagasse in sugar production. Despite legislative amendments expanding the definition of "manufacture," the court determined that waste and scrap from the manufacturing process remain non-dutiable as they do not constitute a fundamental step in manufacture. The appeal was allowed, setting aside the original orders imposing excise duties. Case-Laws Central Excise Tue, 11 Jun 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=754011