https://www.taxtmi.com/caselaws?id=93949 An exemption under Notification No. 171/88 for waste and scrap arising from manufacture applied only where the underlying input goods were affirmatively shown to have suffered excise duty or additional customs duty. The notification had to be construed strictly, and no deeming provision could be implied to treat all market goods as duty paid. Because entitlement depended on proof of prior duty payment on the steel sheets used in manufacture, the remand for a factual determination on that point was upheld and the assessee was not shown to qualify for the exemption without such proof. en-us Fri, 04 Aug 2000 00:00:00 +0530 Fri, 18 Nov 2011 10:35:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=93949 An exemption under Notification No. 171/88 for waste and scrap arising from manufacture applied only where the underlying input goods were affirmatively shown to have suffered excise duty or additional customs duty. The notification had to be construed strictly, and no deeming provision could be implied to treat all market goods as duty paid. Because entitlement depended on proof of prior duty payment on the steel sheets used in manufacture, the remand for a factual determination on that point was upheld and the assessee was not shown to qualify for the exemption without such proof. Case-Laws Central Excise Fri, 04 Aug 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=93949