https://www.taxtmi.com/caselaws?id=108141 Exemption Notification No. 214/86-C.E. was held inapplicable to scrap generated within the factory during manufacture from duty-paid raw materials received from outside, because the notification was intended for materials or semi-finished goods sent out to job workers under the scheme. The alternative plea under Rule 57F(2) was not examined and was directed to be reconsidered by the appellate authority. The notified exemption claim therefore failed on the stated basis, while the unaddressed statutory alternative required a fresh speaking decision on remand. en-us Fri, 30 Jul 1999 00:00:00 +0530 Mon, 08 Jun 2020 12:11:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=108141 Exemption Notification No. 214/86-C.E. was held inapplicable to scrap generated within the factory during manufacture from duty-paid raw materials received from outside, because the notification was intended for materials or semi-finished goods sent out to job workers under the scheme. The alternative plea under Rule 57F(2) was not examined and was directed to be reconsidered by the appellate authority. The notified exemption claim therefore failed on the stated basis, while the unaddressed statutory alternative required a fresh speaking decision on remand. Case-Laws Central Excise Fri, 30 Jul 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=108141