https://www.taxtmi.com/caselaws?id=90047 Waste and scrap arising during manufacture of metal containers were held eligible for exemption under Notification No. 54/86-C.E. The notification operated in two distinct categories: the non-availment of credit condition applied only to clause (i), while clause (ii) covered waste and scrap from other tariff headings without any credit-linked restriction. Because the scrap arose from manufacture of metal containers under Heading 8312.12, it fell outside clause (i). As the notification itself prescribed nil duty for such scrap, Rule 57C of the Central Excise Rules, 1944 could not be used to deny the exemption. en-us Tue, 14 Oct 1997 00:00:00 +0530 Mon, 03 Oct 2011 11:11:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=90047 Waste and scrap arising during manufacture of metal containers were held eligible for exemption under Notification No. 54/86-C.E. The notification operated in two distinct categories: the non-availment of credit condition applied only to clause (i), while clause (ii) covered waste and scrap from other tariff headings without any credit-linked restriction. Because the scrap arose from manufacture of metal containers under Heading 8312.12, it fell outside clause (i). As the notification itself prescribed nil duty for such scrap, Rule 57C of the Central Excise Rules, 1944 could not be used to deny the exemption. Case-Laws Central Excise Tue, 14 Oct 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=90047