Excise Duty not payable on Waste and Scrap of Packing Material of Inputs when Demand travelled beyond SCN: CESTAT [Read Order]

CESTAT rules that the excise duty not payable on waste and scrap of packing material of inputs when demand travelled beyond SCN

By Kalyani B. Nair - On March 25, 2024 7:43 am - 2 mins read

CESTAT Mumbai - CESTAT - Excise - Customs - Service Tax - CESTAT Excise Duty ruling - Excise Duty on waste and scrap - Taxscan

The Mumbai Bench of the Customs, Excise and Service Tax Appellate Tribunal ( CESTAT ) ruled that the excise duty not payable on waste and scrap of packing material of inputs when demand travelled beyond show cause notice ( SCN ). Dropping of proceeding by the Commissioner of Central Excise, Customs & Service Tax, Aurangabad…

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