https://www.taxtmi.com/caselaws?id=109141 Waste and scrap arising in the manufacture of exempt body panels for fuel-efficient motor vehicles was treated as covered by the excise exemption, because nil duty on the original cold-rolled steel sheets was regarded as duty paid for the later exemption claim. The exemption was supported by the absence of credit taken under the Central Excise Rules, compliance with the notification conditions, and evidence of disposal through the designated corporation. An undisclosed adverse report was not accepted as a basis to deny relief, and the demand and penalty were set aside in favour of the assessee. en-us Mon, 06 Mar 2000 00:00:00 +0530 Fri, 06 Apr 2012 11:11:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=109141 Waste and scrap arising in the manufacture of exempt body panels for fuel-efficient motor vehicles was treated as covered by the excise exemption, because nil duty on the original cold-rolled steel sheets was regarded as duty paid for the later exemption claim. The exemption was supported by the absence of credit taken under the Central Excise Rules, compliance with the notification conditions, and evidence of disposal through the designated corporation. An undisclosed adverse report was not accepted as a basis to deny relief, and the demand and penalty were set aside in favour of the assessee. Case-Laws Central Excise Mon, 06 Mar 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=109141