Excise Duty Not Imposable When Excess Clearance of Waste and Scrap made after Payment of Full Duty: CESTAT [Read Order]
The Ahmedabad bench of the Customs, Excise And Service Tax Appellate Tribunal (CESTAT) held that excise duty not imposable when excess clearance of waste and scrap made after payment of full duty.
The Ahmedabad bench of the Customs, Excise And Service Tax Appellate Tribunal (CESTAT) held that excise duty not imposable when excess clearance of waste and scrap made after payment of full duty. Deep Recycling Industries & Ors, the appellant imported mixed metal brass scrap and produced various items from the same. For wastage, SION norms…
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