https://www.taxtmi.com/caselaws?id=91882 Plastic film scrap arising during manufacture from duty-paid plastic granules qualified for exemption under Notification No. 14/92-C.E. because the relevant condition was that the waste and scrap should emerge from goods on which excise duty or additional customs duty had already been paid. The fact that the finished product itself was not duty-paid did not disqualify the scrap from the nil-rate benefit. On that basis, the notification applied to polyester/polypropylene plastic film scrap, and the Revenue's challenge was rejected. en-us Fri, 02 Jul 1999 00:00:00 +0530 Fri, 21 Oct 2011 16:37:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=91882 Plastic film scrap arising during manufacture from duty-paid plastic granules qualified for exemption under Notification No. 14/92-C.E. because the relevant condition was that the waste and scrap should emerge from goods on which excise duty or additional customs duty had already been paid. The fact that the finished product itself was not duty-paid did not disqualify the scrap from the nil-rate benefit. On that basis, the notification applied to polyester/polypropylene plastic film scrap, and the Revenue's challenge was rejected. Case-Laws Central Excise Fri, 02 Jul 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=91882