https://www.taxtmi.com/caselaws?id=84082 Waste and scrap of steel arising in the manufacture of hand tools was treated as eligible for exemption under Notification No. 171/88-C.E. where the underlying bars and flats had suffered duty and no credit had been taken under Rule 56A or Rule 57A. The expression "duty already paid" was read to include duty contracted to be paid, and nil-rate clearance under Notification No. 214/86-C.E. was treated as satisfying the exemption condition in the context of the manufacturing chain. On that basis, the scrap cleared for conversion by job workers attracted no duty. en-us Mon, 23 Jan 1995 00:00:00 +0530 Tue, 19 Jul 2011 16:44:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=84082 Waste and scrap of steel arising in the manufacture of hand tools was treated as eligible for exemption under Notification No. 171/88-C.E. where the underlying bars and flats had suffered duty and no credit had been taken under Rule 56A or Rule 57A. The expression "duty already paid" was read to include duty contracted to be paid, and nil-rate clearance under Notification No. 214/86-C.E. was treated as satisfying the exemption condition in the context of the manufacturing chain. On that basis, the scrap cleared for conversion by job workers attracted no duty. Case-Laws Central Excise Mon, 23 Jan 1995 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=84082