https://www.taxtmi.com/caselaws?id=115824 Notification No. 8/96-C.E. granted nil duty only to copper waste and scrap used within the factory of production for manufacture of specified goods. On a plain reading, the exemption was conditional both as to the nature of the goods and their use within the factory. Imported brass scrap did not fall within the description of copper waste and scrap, and the factual condition of use within the factory of production was also not satisfied. The exemption claim therefore failed. en-us Tue, 14 Dec 2004 00:00:00 +0530 Mon, 04 Jun 2012 14:30:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=115824 Notification No. 8/96-C.E. granted nil duty only to copper waste and scrap used within the factory of production for manufacture of specified goods. On a plain reading, the exemption was conditional both as to the nature of the goods and their use within the factory. Imported brass scrap did not fall within the description of copper waste and scrap, and the factual condition of use within the factory of production was also not satisfied. The exemption claim therefore failed. Case-Laws Central Excise Tue, 14 Dec 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=115824