Case Law Details
Case Name : Commissioner, Central Excise & CGST Vs R.P. Industries (CESTAT Delhi)
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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 i
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