Rule 6 of CCR, 2004 doesn’t apply to waste produced during manufacturing process

APL Apollo Tubes Ltd Vs Commissioner of CGST (CESTAT Mumbai)

CESTAT Mumbai held that Rule 6 of the CCR, 2004 is not applicable to the waste products which arises during the process of manufacture and is sold for some consideration.

Facts-

The appellants are engaged in manufacturing of MS Black Pipes and Galvanised from Pipes and during its manufacturing process unusable waste/ residue in the form of zinc dross, zinc dust

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