No Excise Duty on Waste & Scrap Due to Non-Qualification as Manufactured Goods: CESTAT Chandigarh

Delton Cables Ltd. Vs Commissioner of Central Goods & Service Tax (CESTAT Chandigarh) The CESTAT Chandigarh examined an appeal concerning the levy of central excise duty and reversal of Cenvat credit on waste and scrap generated during the manufacture of insulated wires and cables. The appellant was engaged in manufacturing dutiable goods under Chapter Heading 8544. During audit, the department alleged that waste and scrap generated in the manufacturing process were cleared without payment of duty and, since the appellant was producing both dutiable and exempted goods, it was required to r...