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CESTAT ruled that waste and scrap generated incidentally during manufacturing do not qualify as 'exempted goods' under Rule 6(3) of the CENVAT Credit Rules, 2004. The Tribunal set aside the 6% payment demand, clarifying compliance obligations for manufacturers and job-workers dealing with incidental by-products.
CESTAT Chennai rules that sorting, crushing, and washing waste PET bottles into flakes does not qualify as 'manufacture' under the Central Excise Act, exempting such recycling units from excise duty. The ruling clarifies the legal threshold for 'manufacture' in waste processing, impacting PET recycling businesses and excise compliance.
The Tribunal holds that bagasse and press mud are agricultural waste, not manufactured goods, rendering Rule 6 of Cenvat Credit Rules inapplicable. No duty or penalty can be levied.
CESTAT Hyderabad holds that crushing, screening, and washing of manganese ore constitute manufacture under Chapter Note 4, disqualifying it from CVD exemption under Notification No. 4/2006-CE.