Central Excise Duty Payable on Metal Containers Returned to Factory & Cleared as Scrap Without Further Manufacturing Process, No Penalty Leviable in Absence of Wilful Evasion: CESTAT [Read Order]

By Devanand T R - On September 30, 2023 10:00 am - 3 mins read

Central Excise Duty - Metal Containers - Central Excise Duty Payable on Metal Containers Returned to Factory - Factory - CESTAT - taxscan

The Customs, Excise and Service Tax Appellate Tribunal (CESTAT), Chennai bench has held that Central Excise Duty is payable on the metal containers that were brought back to the factory and subsequently cleared as scrap without undergoing any further manufacturing process. It was also held that Penalty is not applicable as there is no wilful…

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