https://www.taxtmi.com/caselaws?id=118218 Duty paid on scrap did not amount to an exercise of option to clear PVC pipes on payment of duty, where the exemption notification applied to PVC pipes and the appellants were only carrying out job work on raw materials supplied by another concern for labour charges. On that basis, the claimed small scale industry exemption was not effectively rebutted, and a prima facie case against the duty demand and penalties was found for waiver of predeposit and stay of recovery. Interim relief was therefore granted, and recovery of the disputed duty and penalties was stayed pending disposal of the appeal. en-us Thu, 27 Apr 2006 00:00:00 +0530 Fri, 29 Jun 2012 12:50:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=118218 Duty paid on scrap did not amount to an exercise of option to clear PVC pipes on payment of duty, where the exemption notification applied to PVC pipes and the appellants were only carrying out job work on raw materials supplied by another concern for labour charges. On that basis, the claimed small scale industry exemption was not effectively rebutted, and a prima facie case against the duty demand and penalties was found for waiver of predeposit and stay of recovery. Interim relief was therefore granted, and recovery of the disputed duty and penalties was stayed pending disposal of the appeal. Case-Laws Central Excise Thu, 27 Apr 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=118218