https://www.taxtmi.com/caselaws?id=94881 Brass scrap arising in manufacture of carburettor parts from brass rods was considered for exemption under Notification No. 172/84-C.E., but the authorities had examined only one limb of the proviso and had not considered the limb relating to waste and scrap arising from goods under other tariff sub-headings. The limitation objection was also raised before the lower authorities, but no finding had been recorded on that issue. The appeal was allowed and the matter remitted to the Commissioner (Appeals) for fresh adjudication after hearing the appellant. en-us Wed, 28 Jun 2000 00:00:00 +0530 Mon, 05 Dec 2011 15:40:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=94881 Brass scrap arising in manufacture of carburettor parts from brass rods was considered for exemption under Notification No. 172/84-C.E., but the authorities had examined only one limb of the proviso and had not considered the limb relating to waste and scrap arising from goods under other tariff sub-headings. The limitation objection was also raised before the lower authorities, but no finding had been recorded on that issue. The appeal was allowed and the matter remitted to the Commissioner (Appeals) for fresh adjudication after hearing the appellant. Case-Laws Central Excise Wed, 28 Jun 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=94881