https://www.taxtmi.com/caselaws?id=85366 Duty on scrap arising in the manufacture of cold rolled stainless steel strips was examined in the context of duty-paid hot rolled strips and the set-off already availed under Notification No. 75/67. The Tribunal treated the question of exemption under Notification No. 54/64 as covered by an earlier decision on the same point and accepted the departmental view. As a result, the benefit of Notification No. 54/64 was not available on these facts, and the levy on the scrap remained undisturbed. en-us Thu, 27 Jun 1996 00:00:00 +0530 Thu, 04 Aug 2011 15:50:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=85366 Duty on scrap arising in the manufacture of cold rolled stainless steel strips was examined in the context of duty-paid hot rolled strips and the set-off already availed under Notification No. 75/67. The Tribunal treated the question of exemption under Notification No. 54/64 as covered by an earlier decision on the same point and accepted the departmental view. As a result, the benefit of Notification No. 54/64 was not available on these facts, and the levy on the scrap remained undisturbed. Case-Laws Central Excise Thu, 27 Jun 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=85366