https://www.taxtmi.com/caselaws?id=95243 Waste, parings and scrap generated while cutting polyurethane bread into blocks qualified for the concessional rate under Notification No. 14/92 because the bread was an exempt intermediate product made from duty-paid inputs. The Tribunal treated the expression "goods on which duty had already been paid" as satisfied where the intermediate product emerged from inputs on which excise duty had been discharged, consistent with the relevant Board instructions and notification scheme. Earlier Revenue reliance was distinguished by later Tribunal precedent. The exemption was therefore available to the assessee for the waste arising from the exempt intermediate product. en-us Tue, 05 Dec 2000 00:00:00 +0530 Fri, 09 Dec 2011 11:35:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=95243 Waste, parings and scrap generated while cutting polyurethane bread into blocks qualified for the concessional rate under Notification No. 14/92 because the bread was an exempt intermediate product made from duty-paid inputs. The Tribunal treated the expression "goods on which duty had already been paid" as satisfied where the intermediate product emerged from inputs on which excise duty had been discharged, consistent with the relevant Board instructions and notification scheme. Earlier Revenue reliance was distinguished by later Tribunal precedent. The exemption was therefore available to the assessee for the waste arising from the exempt intermediate product. Case-Laws Central Excise Tue, 05 Dec 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=95243