Cenvat Credit Denied: Separating Copper from Plastic Wire Scrap Not Considered Manufacturing; No Additional Duty Demanded.

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....Cenvat credit - Plastic Wire Scrap - process of separation of copper is not amounting to manufacture - It is not in dispute that out of the said waste and scrap, approximately 55% was retrieved manually which does not result into manufacture , but the copper portion of the same was cleared on payment of duty - No demand - AT....