A 100 cr sales printing press (excise not applicable on printing)
sales scrap ( an excisable product)
is duty payable on scrap sale...
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Excise on scrap sale
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Not excisable material....hence no E D on scrap sale
The waste and scrap will not be ‘excisable goods’ unless they are specified in CETA. In Greysham v. CCE 2000(117) ELT 350 (CEGAT) it was held that waste and scrap of steel arising during manufacture is dutiable as it is marketable and specifically mentioned in tariff. If Waste and Scrap is a marketable product and mentioned in Central Excise Tariff, definitely the product is dutiable.
Sunil Kumar
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