Separating Plastic Scrap Not Manufacturing, No Excise Duty Imposed, Says Court Under Relevant Circular.

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....Process amounting to manufacture or not - plastic scrap - the respondent is neither manufacturing nor is it producing the plastic scrap. The plastic scrap already exists and the respondent is only separating it manually from the rest of the scrap. Therefore, even if this circular is considered, no central excise duty can be charged. - AT....