Scraps emerged as by-products during the Course of Manufacture of other Products not eligible to Excise Duty : CESTAT sets aside Demand Order

By Navasree A.M - On April 21, 2023 7:30 am - 2 mins read
Scraps - Course of Manufacture - Products - Excise Duty - Manufacture of Products - CESTAT - Demand Order - taxscan

The demand order imposing excise duty on the scraps that occurred during the manufacturing of the products was overturned by the Chennai bench of the Customs Excise and Service Tax Appellate Tribunal (CESTAT). The succinct facts of the case is that the appellant, Vasan Engineering Industries Private Limited, engaged in the manufacture of boiler components…

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