https://www.taxtmi.com/caselaws?id=105299 Notification No. 89/95-C.E. exempted waste, parings and scrap arising in the manufacture of exempted goods, and its proviso withdrew that benefit only where the factory also manufactured other excisable goods during the relevant period. The actual manufacturing position, not a future intention to produce dutiable goods, was decisive. Because the assessee manufactured only exempted goods in the relevant period and no other excisable goods, the proviso could not be stretched beyond its wording to deny exemption. The exemption therefore remained available for that period, and the Revenue's challenge failed. en-us Fri, 07 Sep 2001 00:00:00 +0530 Mon, 05 Mar 2012 11:39:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=105299 Notification No. 89/95-C.E. exempted waste, parings and scrap arising in the manufacture of exempted goods, and its proviso withdrew that benefit only where the factory also manufactured other excisable goods during the relevant period. The actual manufacturing position, not a future intention to produce dutiable goods, was decisive. Because the assessee manufactured only exempted goods in the relevant period and no other excisable goods, the proviso could not be stretched beyond its wording to deny exemption. The exemption therefore remained available for that period, and the Revenue's challenge failed. Case-Laws Central Excise Fri, 07 Sep 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=105299