https://www.taxtmi.com/caselaws?id=81684 The Tribunal ruled in favor of the appellant, setting aside the demand for duty on waste and scrap generated during the manufacture of aluminium extruded shapes and sections. The decision was based on the interpretation of Notification No. 271/82, concluding that the benefit of exemption under the notification applied to the waste and scrap used in conjunction with ingots and billets. The Tribunal found that the demand for duty was not valid, emphasizing the importance of correctly interpreting relevant notifications and legal precedents in allowing the appeal with consequential relief. en-us Thu, 13 Feb 1992 00:00:00 +0530 Tue, 28 Jun 2011 12:08:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=81684 The Tribunal ruled in favor of the appellant, setting aside the demand for duty on waste and scrap generated during the manufacture of aluminium extruded shapes and sections. The decision was based on the interpretation of Notification No. 271/82, concluding that the benefit of exemption under the notification applied to the waste and scrap used in conjunction with ingots and billets. The Tribunal found that the demand for duty was not valid, emphasizing the importance of correctly interpreting relevant notifications and legal precedents in allowing the appeal with consequential relief. Case-Laws Central Excise Thu, 13 Feb 1992 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=81684