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of <h1>Denial of Duty Exemption Appeal for 'Waste and Scrap' Manufacturing Dismissed</h1> The appeal was filed challenging the denial of exemption from duty on 'waste and scrap' generated during the manufacture of exempted goods. The tribunal ... Waste and Scrape – During the manufacture of main product waste and scrap were generated – Products were exempted as well as dutiable – Benefits were not available on waste and scrape Issues: Appeal against denial of exemption from duty on 'waste and scrap' generated during the manufacture of exempted goods.Analysis:The appeal was filed by the assessee challenging the denial of exemption from duty on 'waste and scrap' generated during the manufacture of their main products. The period of dispute was from October 1997 to March 1998. Despite notice, there was no representation for the appellants, nor any request for adjournment. The learned SDR was ready to present the case for the department. The tribunal decided not to keep the old appeal pending any longer.Upon examining the records and hearing the learned SDR, it was found that the appellants were involved in the manufacture of exempted goods like articles of stationery, printed labels, charts, maps, etc., during the disputed period. Additionally, they were also manufacturing excisable goods other than the exempted ones, such as printed cartons and boxes. The tribunal noted that the benefit of Notification No. 89/95-C.E. dated 18-5-1995 was not available to the appellants concerning the 'waste and scrap' generated from the manufacture of the exempted goods. This was due to the proviso in the notification, which stated that the exemption does not apply to waste, parings, and scrap cleared from a factory where excisable goods other than exempted ones are also manufactured.The notification exempts waste, parings, and scrap arising during the manufacture of exempted goods from the duty of excise leviable on them. However, this exemption does not apply if the waste, parings, and scrap are cleared from a factory where other excisable goods, apart from exempted ones, are also manufactured. The tribunal concluded that the appeal lacked merit and was thus dismissed. The decision was dictated and pronounced in open court.
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