https://www.taxtmi.com/caselaws?id=86004 Waste and scrap generated during blanking of duty-paid stainless steel sheets remained attributable to goods still falling under Item No. 25 because the processing had not yet resulted in finished stampings or goods classifiable under Item No. 28A. Since Notification No. 204/83-C.E. applied only where such scrap arose from goods falling under an item other than Item No. 25, the exemption was unavailable on the facts. The scrap was therefore correctly classified under Item No. 25, and the denial of exemption was upheld. en-us Tue, 17 Sep 1996 00:00:00 +0530 Tue, 09 Aug 2011 15:46:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=86004 Waste and scrap generated during blanking of duty-paid stainless steel sheets remained attributable to goods still falling under Item No. 25 because the processing had not yet resulted in finished stampings or goods classifiable under Item No. 28A. Since Notification No. 204/83-C.E. applied only where such scrap arose from goods falling under an item other than Item No. 25, the exemption was unavailable on the facts. The scrap was therefore correctly classified under Item No. 25, and the denial of exemption was upheld. Case-Laws Central Excise Tue, 17 Sep 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=86004