Feb 10, 2014


CESTAT, Mumbai Bench, has recently delivered a judgment wherein it was held that were packing materials are re used and after certain period of time, they are destroyed and sold as scrap, then it cannot be said that scrap has been manufactured and hence no excise duty is payable on sale of such scrapped packing material. It was further held that were the manufactured goods are kept in the laboratory for testing purpose under the guidelines of any statutory law and such sample are not sold, then no excise duty is payable on such manufactured goods kept as sample for testing.


Full judgment is enclosed.

Attachment:  1392033355.docx