PET Bottle Recycling Doesn’t Amount to ‘Manufacture’:CESTAT Quashes Rs. 9.86 Crore Excise Demand

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PET Bottle Recycling Doesn’t Amount to ‘Manufacture’:CESTAT Quashes Rs. 9.86 Crore Excise Demand

Indirect Taxes

Published on

09/04/2026

By Mariya Paliwala

PET Bottle Recycling Doesn’t Amount to ‘Manufacture’:CESTAT Quashes Rs. 9.86 Crore Excise Demand

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The Customs, Excise & Service Tax Appellate Tribunal (CESTAT), Chennai Bench, has held that the process of converting waste PET bottles into PET flakes does not constitute “manufacture” under the Central Excise Act and quashed a substantial excise duty demand of Rs. 9.86 crore along with interest and penalties. The Bench of Justice Dilip Gupta,…

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Mariya Paliwala https://www.jurishour.in/

Mariya is the Senior Editor at Juris Hour. She has 7+ years of experience on covering tax litigation stories from the Supreme Court, High Courts and various tribunals including CESTAT, ITAT, NCLAT, NCLT, etc. Mariya graduated from MLSU Law College, Udaipur (Raj.) with B.A.LL.B. and also holds an LL.M. She started her career as a freelance tax reporter in the leading online legal news companies.

PET Bottle Recycling Doesn’t Amount to ‘Manufacture’:CESTAT Quashes Rs. 9.86 Crore Excise Demand

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