The CESTAT has held that corrugated boxes for packaging glassware that are non-cenvatable are not liable to Excise Duty.
The Ahmedabad bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) has held that corrugated boxes for packaging glassware that are non-cenvatable are not liable to Excise Duty. The appellant has cleared the scrap which is neither generated from the manufacturing nor generated from the cenvatable input or capital goods. Therefore, the same…
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