14 February 2011
A manufacture/Assessee of Flexible Packageing Unit, Which has no/little value of Rejected material. Because it had produced for a specific Custome or party. If a customer reject the material which disposed by the Assessee in its own consumption like burnt the material for its own power generation or utilised further asistance of production. So is it necessary to pay the duty on its disposal which phisical output is Zero.