Case Law Analysis
|Custom, Excise & Service Tax Tribunal
Section 2(f) Central Excise Act | Crushing Waste PET Bottles into Flakes Not 'Manufacture' : CESTAT Chennai
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.