https://www.taxtmi.com/caselaws?id=113552 Waste and scrap arising in the manufacture of goods cleared under an exemption limited by quantity in a financial year were not eligible for exemption under Notification No. 89/95-C.E. The notification exempts waste, pairings and scrap generated from exempted goods, but its explanation excludes goods exempted by notifications granting relief on the basis of value or quantity of clearances. Where the assessee availed Notification No. 6/2000-C.E. for clearances up to a specified aggregate quantity, that exemption operated as a quantity-based concession rather than full exemption. Accordingly, the goods could not be treated as fully exempted goods for purposes of Notification No. 89/95-C.E., and the scrap exemption was unavailable. en-us Wed, 09 Jun 2004 00:00:00 +0530 Sat, 05 May 2012 17:34:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=113552 Waste and scrap arising in the manufacture of goods cleared under an exemption limited by quantity in a financial year were not eligible for exemption under Notification No. 89/95-C.E. The notification exempts waste, pairings and scrap generated from exempted goods, but its explanation excludes goods exempted by notifications granting relief on the basis of value or quantity of clearances. Where the assessee availed Notification No. 6/2000-C.E. for clearances up to a specified aggregate quantity, that exemption operated as a quantity-based concession rather than full exemption. Accordingly, the goods could not be treated as fully exempted goods for purposes of Notification No. 89/95-C.E., and the scrap exemption was unavailable. Case-Laws Central Excise Wed, 09 Jun 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=113552