https://www.taxtmi.com/caselaws?id=83166 Waste parings and scrap of plastics arising from uncut polyurethane foam blocks were not covered by Notification No. 53/88 because the blocks themselves had not suffered duty; duty paid on the inputs used to make the blocks did not amount to duty paid on the resultant goods. Reading the exemption notifications together, the interpretation had to avoid making Notification No. 54/88 redundant. The waste was therefore chargeable under Notification No. 54/88, and since the concessional benefit under that notification had already been extended, no further relief was available. en-us Tue, 25 May 1993 00:00:00 +0530 Mon, 11 Jul 2011 14:52:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=83166 Waste parings and scrap of plastics arising from uncut polyurethane foam blocks were not covered by Notification No. 53/88 because the blocks themselves had not suffered duty; duty paid on the inputs used to make the blocks did not amount to duty paid on the resultant goods. Reading the exemption notifications together, the interpretation had to avoid making Notification No. 54/88 redundant. The waste was therefore chargeable under Notification No. 54/88, and since the concessional benefit under that notification had already been extended, no further relief was available. Case-Laws Central Excise Tue, 25 May 1993 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=83166