https://www.taxtmi.com/caselaws?id=50917 Aluminium cut-pieces arising from the manufacture of excisable final products, which were marketable and not usable as such after cutting, were treated as excisable waste and scrap under Note 8(a) to Section XV and classifiable under Chapter Sub-Heading 7602.90 rather than the in-factory scrap entry. The plea that no manufacture was involved was rejected, and the duty demand was upheld. The penalty, however, could not stand because the appellate record contained no supporting finding to sustain it in law, so it was deleted. en-us Thu, 20 Dec 2001 00:00:00 +0530 Sat, 18 Sep 2010 13:34:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=50917 Aluminium cut-pieces arising from the manufacture of excisable final products, which were marketable and not usable as such after cutting, were treated as excisable waste and scrap under Note 8(a) to Section XV and classifiable under Chapter Sub-Heading 7602.90 rather than the in-factory scrap entry. The plea that no manufacture was involved was rejected, and the duty demand was upheld. The penalty, however, could not stand because the appellate record contained no supporting finding to sustain it in law, so it was deleted. Case-Laws Central Excise Thu, 20 Dec 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=50917