Manual plastic scrap segregation from rest of scrap not amounts to manufacture or production

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 i

Please become a Premium member. If you are already a Premium member, login here to access the full content.