The Chandigarh Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT), observed that the scrap generated during manufacture can be removed without payment of excise duty for job work. M/s YKK India Pvt. Ltd, the appellant, is engaged in the manufacture of Slide Fastereners (Metallic and Non-Metalic), chains and sliders (“Final Products”) failing…
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