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        Central Excise

        2003 (9) TMI 451 - AT - Central Excise

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        Waste & Scrap in August 1997 Ineligible for Notification No. 49/97-C.E. Appeal Dismissed The waste and scrap generated in August 1997 were not eligible for the benefit of Notification No. 49/97-C.E. as the Scheme of Compound Levy under Section ...
                          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
                            Provisions expressly mentioned in the judgment/order text.

                              Waste & Scrap in August 1997 Ineligible for Notification No. 49/97-C.E. Appeal Dismissed

                              The waste and scrap generated in August 1997 were not eligible for the benefit of Notification No. 49/97-C.E. as the Scheme of Compound Levy under Section 3A of the Central Excise Act was not in operation at that time. Consequently, the appeal was dismissed.


                              The issue in the appeal was whether waste and scrap generated in August 1997 was eligible for the benefit of Notification No. 49/97-C.E. The Scheme of Compound Levy under Section 3A of the Central Excise Act was not in operation during that time, so the waste and scrap were not entitled to the exemption. The appeal was dismissed.
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