https://www.taxtmi.com/caselaws?id=84201 Waste and scrap generated in the continuous manufacture of hand-tools was treated as exempt where the relevant inputs, including bars and rods processed through job work, satisfied the notification condition that duty had been paid or was deemed to have been paid in law and no credit was taken. The Tribunal followed its earlier coordinate Bench ruling in the assessee's own case and held that the same construction applied to the movement of materials through the manufacturing chain. On that reasoning, the waste and scrap arising from the process was not liable to duty and a demand under Section 11A could not be sustained. en-us Tue, 23 May 1995 00:00:00 +0530 Wed, 20 Jul 2011 13:05:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=84201 Waste and scrap generated in the continuous manufacture of hand-tools was treated as exempt where the relevant inputs, including bars and rods processed through job work, satisfied the notification condition that duty had been paid or was deemed to have been paid in law and no credit was taken. The Tribunal followed its earlier coordinate Bench ruling in the assessee's own case and held that the same construction applied to the movement of materials through the manufacturing chain. On that reasoning, the waste and scrap arising from the process was not liable to duty and a demand under Section 11A could not be sustained. Case-Laws Central Excise Tue, 23 May 1995 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=84201