Scrap generated during the process of manufacture is not liable to excise duty

Vasan Engineering Industries P. Ltd. Vs Commissioner of GST & Central Excise (CESTAT Chennai) Counsel submitted that during the manufacture of excisable products the scrap are generated. The appellant does not have any intention to manufacture scrap and their final product is not scrap. The scrap generated is inevitable during the course of manufacture. So, Section 2(f) of the Central Excise Act, 1944 is not attracted for levy of service tax. Ld. Counsel adverted to the decision of the Larger Bench of the Tribunal in the case of Hindalco Industries Ltd. Vs CCE Mumbai – 2014 (308) ELT...