GST : Explanation to section 2(d) of Central Excise Act, 1944 deals with marketability aspect only; therefore, even if end cuttings of wire emerging in course of manufacture of wiring harness is marketable, since it is not a manufactured product, it cannot be liable to duty

GST : Explanation to section 2(d) of Central Excise Act, 1944 deals with marketability aspect only; therefore, even if end cuttings of wire emerging in course of manufacture of wiring harness is marketable, since it is not a manufactured product, it cannot be liable to duty

[2013] 39 taxmann.com 76 (New Delhi - CESTAT)

CESTAT, NEW DELHI BENCH

Minda Sai Ltd.

v.

Commissioner of Central Excise, Noida*