https://www.taxtmi.com/caselaws?id=91007 Plastic waste and scrap arising during manufacture of insulated wires and cables from duty-paid plastic granules remained eligible for exemption under Notification No. 53/88-C.E. because the scrap consisted of plastic sheathing or rejected and cut pieces generated in the manufacturing stream, not a completed dutiable product. The decisive point was that the material emerged from duty-paid inputs during manufacture, so exemption could not be denied merely because the scrap was produced before completion of the final goods. The lower appellate view was upheld, and the Revenue's challenge failed. en-us Mon, 17 May 1999 00:00:00 +0530 Thu, 13 Oct 2011 11:47:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=91007 Plastic waste and scrap arising during manufacture of insulated wires and cables from duty-paid plastic granules remained eligible for exemption under Notification No. 53/88-C.E. because the scrap consisted of plastic sheathing or rejected and cut pieces generated in the manufacturing stream, not a completed dutiable product. The decisive point was that the material emerged from duty-paid inputs during manufacture, so exemption could not be denied merely because the scrap was produced before completion of the final goods. The lower appellate view was upheld, and the Revenue's challenge failed. Case-Laws Central Excise Mon, 17 May 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=91007