https://www.taxtmi.com/caselaws?id=95638 Nil duty paid on PVC compounds was treated as sufficient duty payment for the purpose of exemption under Notification No. 53/88-C.E. and Notification No. 14/92-C.E. The benefit of those notifications could not be denied merely because the PVC compounds were captively consumed and cleared under Notification No. 217/86-C.E., with no duty actually paid at that stage. On that basis, denial of exemption for waste and scrap generated from the PVC compounds was unsustainable, and the exemption was held admissible. en-us Wed, 03 May 2000 00:00:00 +0530 Tue, 13 Dec 2011 18:39:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=95638 Nil duty paid on PVC compounds was treated as sufficient duty payment for the purpose of exemption under Notification No. 53/88-C.E. and Notification No. 14/92-C.E. The benefit of those notifications could not be denied merely because the PVC compounds were captively consumed and cleared under Notification No. 217/86-C.E., with no duty actually paid at that stage. On that basis, denial of exemption for waste and scrap generated from the PVC compounds was unsustainable, and the exemption was held admissible. Case-Laws Central Excise Wed, 03 May 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=95638