https://www.taxtmi.com/caselaws?id=109828 Waste and scrap arising from manufacture of goods already covered by Notification No. 1/93-C.E. formed part of the exemption scheme and their value had to be counted in the aggregate value limit, even if duty was paid on clearance. Waste and scrap generated in job-work manufacture under Notification No. 214/86-C.E. were expressly permitted to be cleared on payment of duty or returned to the principal manufacturer, and Notification No. 1/93-C.E. contained no basis to include them in its aggregate value computation. The duty calculation was therefore to be redetermined by including the first category and excluding the second. en-us Wed, 09 Apr 2003 00:00:00 +0530 Thu, 12 Apr 2012 11:46:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=109828 Waste and scrap arising from manufacture of goods already covered by Notification No. 1/93-C.E. formed part of the exemption scheme and their value had to be counted in the aggregate value limit, even if duty was paid on clearance. Waste and scrap generated in job-work manufacture under Notification No. 214/86-C.E. were expressly permitted to be cleared on payment of duty or returned to the principal manufacturer, and Notification No. 1/93-C.E. contained no basis to include them in its aggregate value computation. The duty calculation was therefore to be redetermined by including the first category and excluding the second. Case-Laws Central Excise Wed, 09 Apr 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=109828