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Manual plastic scrap segregation from rest of scrap not amounts to manufacture or production
Case Law Details
- Case Name
- Commissioner, Central Excise & CGST Vs R.P. Industries (CESTAT Delhi)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All CESTAT, CESTAT Delhi
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Commissioner, Central Excise & CGST Vs R.P. Industries (CESTAT Delhi)
CESTAT Delhi held that mere manual segregation of plastic scrap from the rest of the scrap is neither manufacturing nor producing the plastic scrap and hence no central excise duty is chargeable on removal of the same.
Facts- The respondent manufactures lead ingots/lead rods and is registered with the Central Excise department. One of the raw materials used by the respondent is the lead scrap which is not duty paid and no CENVAT credit was availed on it. This scrap needs cleaning to separate non-lead elements such as pla...
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