https://www.taxtmi.com/caselaws?id=88701 The Tribunal interpreted an exemption notification concerning the use of polymide chips in manufacturing Nylon yarn and the treatment of Non-cellulosic waste. The dispute arose over whether the exemption applied to waste generated in the manufacturing process. The Tribunal held that the exemption should cover all processes directly related to production, including waste arising from manufacturing. It emphasized a liberal interpretation of exemption notifications and cited Supreme Court precedents supporting this approach. The Tribunal rejected the appeal, upholding the decision that the exemption applied to the waste generated, and there was no evasion of duty based on the non-declaration of waste. en-us Tue, 11 Feb 1997 00:00:00 +0530 Tue, 20 Sep 2011 16:33:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=88701 The Tribunal interpreted an exemption notification concerning the use of polymide chips in manufacturing Nylon yarn and the treatment of Non-cellulosic waste. The dispute arose over whether the exemption applied to waste generated in the manufacturing process. The Tribunal held that the exemption should cover all processes directly related to production, including waste arising from manufacturing. It emphasized a liberal interpretation of exemption notifications and cited Supreme Court precedents supporting this approach. The Tribunal rejected the appeal, upholding the decision that the exemption applied to the waste generated, and there was no evasion of duty based on the non-declaration of waste. Case-Laws Central Excise Tue, 11 Feb 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=88701