https://www.taxtmi.com/caselaws?id=91475 Waste and scrap of lead generated from both duty-paid and non-duty-paid ingots was held ineligible for exemption under Notification No. 186/84-C.E. because the scrap was not segregable and the assessee produced no evidence to show that the relevant inputs were duty-paid. The attempt to treat the inputs as deemed duty-paid by reference to other notifications and prior authority was rejected. The related claim for exemption under Notification No. 217/86-C.E. for scrap cleared for job work also failed because its conditions were not shown to be satisfied. The extended limitation period was upheld since there was no proof of departmental knowledge or bona fide disclosure, and the penalty challenge failed on the same basis. en-us Fri, 11 Jun 1999 00:00:00 +0530 Tue, 18 Oct 2011 12:39:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=91475 Waste and scrap of lead generated from both duty-paid and non-duty-paid ingots was held ineligible for exemption under Notification No. 186/84-C.E. because the scrap was not segregable and the assessee produced no evidence to show that the relevant inputs were duty-paid. The attempt to treat the inputs as deemed duty-paid by reference to other notifications and prior authority was rejected. The related claim for exemption under Notification No. 217/86-C.E. for scrap cleared for job work also failed because its conditions were not shown to be satisfied. The extended limitation period was upheld since there was no proof of departmental knowledge or bona fide disclosure, and the penalty challenge failed on the same basis. Case-Laws Central Excise Fri, 11 Jun 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=91475