https://www.taxtmi.com/caselaws?id=106906 The Tribunal held that the benefit of exemption under Notification No. 8/97-C.E. did not apply to Churi Korma, a waste material obtained during the manufacturing process, as it was not considered a finished product subject to the proviso of the notification. Selling Churi Korma as waste without further processing did not transform it into a finished product eligible for the exemption, as per the Tribunal's analysis of the notification provisions. Therefore, the Revenue's appeal was rejected, affirming that Churi Korma did not qualify for the exemption under the notification. en-us Mon, 11 Nov 2002 00:00:00 +0530 Fri, 16 Mar 2012 12:39:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=106906 The Tribunal held that the benefit of exemption under Notification No. 8/97-C.E. did not apply to Churi Korma, a waste material obtained during the manufacturing process, as it was not considered a finished product subject to the proviso of the notification. Selling Churi Korma as waste without further processing did not transform it into a finished product eligible for the exemption, as per the Tribunal's analysis of the notification provisions. Therefore, the Revenue's appeal was rejected, affirming that Churi Korma did not qualify for the exemption under the notification. Case-Laws Central Excise Mon, 11 Nov 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=106906