https://www.taxtmi.com/caselaws?id=89990 Duty demand on waste cleared from a unit manufacturing export and domestic goods was held unsustainable where export compliance was established, exports exceeded the prescribed norm, and the waste had been cleared through GP1s. The technical objection that a strict one-to-one correlation could not be made between duty-free inputs for export production and the waste cleared was rejected, because simultaneous production made segregation impracticable and the waste was treated as exempt from duty. The demand was therefore set aside with consequential relief. en-us Mon, 22 Feb 1999 00:00:00 +0530 Sat, 01 Oct 2011 16:25:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=89990 Duty demand on waste cleared from a unit manufacturing export and domestic goods was held unsustainable where export compliance was established, exports exceeded the prescribed norm, and the waste had been cleared through GP1s. The technical objection that a strict one-to-one correlation could not be made between duty-free inputs for export production and the waste cleared was rejected, because simultaneous production made segregation impracticable and the waste was treated as exempt from duty. The demand was therefore set aside with consequential relief. Case-Laws Central Excise Mon, 22 Feb 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=89990