CESTAT sets aside demand on zinc waste emerging during manufacture of steel pipes and tubes

M/s. APL Apollo Tubes Ltd. Vs Commissioner of GST & Central Excise (CESTAT Chennai)

The issue is whether appellants have to pay an amount of 6% of the value of the zinc scrap cleared by them. The department has relied upon Explanation (1) introduced w.e.f. 01.03.2015 to demand the duty raised in the SCN. It has to be seen that though the said Explanation puts forward a deeming provision that Please become a Premium member. If you are already a Premium member, login here to access the full content.