Waste & Scrap Not Manufactured Goods Under Rule 6(3): CESTAT Delhi

Tata Bluescope Steel Private Limited Vs Commissioner of CGST (CESTAT Delhi) Waste & Scrap Arising During Manufacture Not ‘Manufactured Goods’ for Rule 6(3): CESTAT Delhi The appellant challenged three orders of the Commissioner (Appeals) upholding demands under Rule 6(3) of the CENVAT Credit Rules, 2004. The appeals involved two issues: (i) demand of 7% of job work charges received for manufacturing goods under Notification No. 214/86-CE, and (ii) demand of 6% of the value of waste and scrap cleared by the appellant. On the first issue, the appellant contended that the activity treated...