https://www.taxtmi.com/caselaws?id=107662 Waste or scrap cleared on payment of duty under Rule 57F(5) could not be counted in the aggregate value of clearances for Notification No. 1/93-C.E. because that aggregate covered only clearances made without duty or at the concessional rate under the notification. Where the record did not show that the scrap clearances were made under the notification, their value could not be included in the exemption computation. The demand based on crossing the exemption limit was therefore unsustainable, and the assessee retained the exemption benefit. en-us Mon, 28 Jul 2003 00:00:00 +0530 Sat, 24 Mar 2012 11:57:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=107662 Waste or scrap cleared on payment of duty under Rule 57F(5) could not be counted in the aggregate value of clearances for Notification No. 1/93-C.E. because that aggregate covered only clearances made without duty or at the concessional rate under the notification. Where the record did not show that the scrap clearances were made under the notification, their value could not be included in the exemption computation. The demand based on crossing the exemption limit was therefore unsustainable, and the assessee retained the exemption benefit. Case-Laws Central Excise Mon, 28 Jul 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=107662