Waste treatment

Originally posted by : priyank kakran
	after completion of soap its packing is done. & during packing paper waste is generated. whether it is manufacturing activity as per sec 2f(i) liable to excise duty?

pls check whether paper waste falls under any chapter head. if yes, it is subject to duty

If that packing is primary, and paper waste is excisable then the same should be offered for levying duty.

Sometimes packing may require for sale but not part of manufacture. 

Moreover, on all packing materils , the company would have availed CENVAT hence, it is better to discharge duty. 

If amounts are substantial, plse obtain a legal opinion.

Thanks