https://www.taxtmi.com/caselaws?id=111835 Waste and scrap generated in an Ordnance Factory remained within the scope of Notification No. 62/95-C.E. where the material was meant for use by the factory itself in further manufacture of ammunition components. The scrap was sent to job workers only for conversion into strips and was then returned for continued factory use, so the intermediary processing did not defeat the exemption. On these facts, the notification applied to the scrap cleared from the factory, and the exemption issue was resolved in favour of the assessee. en-us Thu, 03 Jun 2004 00:00:00 +0530 Wed, 25 Apr 2012 14:49:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=111835 Waste and scrap generated in an Ordnance Factory remained within the scope of Notification No. 62/95-C.E. where the material was meant for use by the factory itself in further manufacture of ammunition components. The scrap was sent to job workers only for conversion into strips and was then returned for continued factory use, so the intermediary processing did not defeat the exemption. On these facts, the notification applied to the scrap cleared from the factory, and the exemption issue was resolved in favour of the assessee. Case-Laws Central Excise Thu, 03 Jun 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=111835