https://www.taxtmi.com/caselaws?id=92170 Exemption under Notification No. 14/92 was unavailable for scrap, parings and waste generated in the manufacture of P.U. foam sheets and articles because the notification applied only where the relevant waste arose from duty-paid input material. The blocks used as the immediate input for the process were not duty paid, so the statutory condition for the benefit was not met. On that factual basis, the claimed exemption was denied and the impugned order was sustained. en-us Mon, 09 Aug 1999 00:00:00 +0530 Tue, 25 Oct 2011 12:42:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=92170 Exemption under Notification No. 14/92 was unavailable for scrap, parings and waste generated in the manufacture of P.U. foam sheets and articles because the notification applied only where the relevant waste arose from duty-paid input material. The blocks used as the immediate input for the process were not duty paid, so the statutory condition for the benefit was not met. On that factual basis, the claimed exemption was denied and the impugned order was sustained. Case-Laws Central Excise Mon, 09 Aug 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=92170