https://www.taxtmi.com/caselaws?id=86568 Waste and scrap generated in the manufacture of stampings was required to satisfy the specific conditions in Notification No. 54/86-C.E. before nil-rate clearance could apply. The phrase "arisen from" was construed to require a direct traceability link to the steel sheets used as input, and the scrap in question arose during manufacture from those sheets rather than from a completed final product. Rule 57F(4) of the Central Excise Rules, 1944 did not override the notification's express condition that the relevant duty credit must not have been taken. Proviso I therefore governed the case, proviso II was held inapplicable, and nil-rate exemption was denied. en-us Thu, 30 Jan 1997 00:00:00 +0530 Thu, 25 Aug 2011 16:19:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=86568 Waste and scrap generated in the manufacture of stampings was required to satisfy the specific conditions in Notification No. 54/86-C.E. before nil-rate clearance could apply. The phrase "arisen from" was construed to require a direct traceability link to the steel sheets used as input, and the scrap in question arose during manufacture from those sheets rather than from a completed final product. Rule 57F(4) of the Central Excise Rules, 1944 did not override the notification's express condition that the relevant duty credit must not have been taken. Proviso I therefore governed the case, proviso II was held inapplicable, and nil-rate exemption was denied. Case-Laws Central Excise Thu, 30 Jan 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=86568