https://www.taxtmi.com/caselaws?id=115139 The Tribunal allowed the appeals, setting aside the Commissioner's decision. It held that the Appellants were entitled to exemption under Notification No. 67/95 for inputs used in manufacturing rejected batteries. The rejection of some cells during the process did not disqualify them from the exemption as they were used in producing dutiable final products. The Tribunal distinguished between waste and the final product, clarifying that the exemption applied to the components used in manufacturing Dry Battery Cells, not waste. Consequently, the impugned Order was overturned, and all appeals were granted in favor of the Appellants. en-us Tue, 10 Feb 2004 00:00:00 +0530 Thu, 24 May 2012 11:34:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=115139 The Tribunal allowed the appeals, setting aside the Commissioner's decision. It held that the Appellants were entitled to exemption under Notification No. 67/95 for inputs used in manufacturing rejected batteries. The rejection of some cells during the process did not disqualify them from the exemption as they were used in producing dutiable final products. The Tribunal distinguished between waste and the final product, clarifying that the exemption applied to the components used in manufacturing Dry Battery Cells, not waste. Consequently, the impugned Order was overturned, and all appeals were granted in favor of the Appellants. Case-Laws Central Excise Tue, 10 Feb 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=115139