Excise not leviable on scrap not emerging due to a process of manufacture

M/s Varun Beverages Limited Vs. CCE&ST (CESTAT Delhi)

During the course of manufacture of excisable final product certain scrap materials emerges. These are scrap PVC shell, scrap sugar juice, scrap aluminum, scrap broken glass clear, scrap broken glass green, pet bottles, petroleum coke ash and various assorted waste products. The Revenue proceeded against the appellant for demand and recovery of Central Excise duty on such assorted scrap cleared by the appellant, on certain consideration.

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