https://www.taxtmi.com/caselaws?id=117038 Waste arising in an integrated manufacturing process for exempt unprocessed man-made fabrics was treated as covered by Notification No. 23/95-CE because the material was generated in the course of producing the exempt final product, and the precise stage of emergence was held to be immaterial. The exemption therefore applied to the waste. Penalty was also found unsustainable because the dispute turned on interpretation of the notification and no mala fide intent was established. The Revenue's appeal failed. en-us Wed, 26 Oct 2005 00:00:00 +0530 Tue, 19 Jun 2012 17:18:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=117038 Waste arising in an integrated manufacturing process for exempt unprocessed man-made fabrics was treated as covered by Notification No. 23/95-CE because the material was generated in the course of producing the exempt final product, and the precise stage of emergence was held to be immaterial. The exemption therefore applied to the waste. Penalty was also found unsustainable because the dispute turned on interpretation of the notification and no mala fide intent was established. The Revenue's appeal failed. Case-Laws Central Excise Wed, 26 Oct 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=117038