Waste Segregation Process is ‘Manufacturing Activity’

Unitech International Vs C.C.C. & S.T. (CESTAT Ahmedabad) The fact of the case are that the appellant is a 100% EOU and have cleared paper waste after segregation process of waste imported during the period October, 2003 to January, 2005 on payment of excise duty by availing the benefit of concessional Notification No. 23/2003 dated 31.03.2003, read with para 6.8 (A&E) of the EXIM Policy 2002 to 2007. The main thrust of the Revenue is that the activity undertaken by the appellant for segregation were not covered by the definition of Manufacture w.e.f. 01.04.2002 as per EXIM Policy 2002...