https://www.taxtmi.com/caselaws?id=92211 Notification No. 171/88-C.E. allowed nil duty on ferrous waste and scrap where the scrap arose from specified goods and the relevant duty had already been paid, but the Tribunal applied the Supreme Court's principle that an exemption is not denied merely because the underlying goods carried nil duty unless the notification expressly excludes that situation. On that basis, waste and scrap of iron arising from exempt goods remained eligible for the notification. The Tribunal also followed its earlier decision in the assessee's own case on the same facts, and the exemption was held available. en-us Fri, 27 Aug 1999 00:00:00 +0530 Mon, 13 May 2019 11:54:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=92211 Notification No. 171/88-C.E. allowed nil duty on ferrous waste and scrap where the scrap arose from specified goods and the relevant duty had already been paid, but the Tribunal applied the Supreme Court's principle that an exemption is not denied merely because the underlying goods carried nil duty unless the notification expressly excludes that situation. On that basis, waste and scrap of iron arising from exempt goods remained eligible for the notification. The Tribunal also followed its earlier decision in the assessee's own case on the same facts, and the exemption was held available. Case-Laws Central Excise Fri, 27 Aug 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=92211