https://www.taxtmi.com/caselaws?id=122899 Spent sulphuric acid arising in the manufacture of acid slurry was held outside the scope of the claimed excise exemptions. The benefit under Notification No. 89/95-C.E. was confined to scrap arising in the manufacture of specified goods and did not extend to waste and scrap generated in a factory producing other non-exempt goods. The claim under Notification No. 88/88-C.E. also failed because the material was not accepted as goods captively consumed in the manufacture of detergent cake or detergent powder, and its clearance from the factory showed that the captive-consumption condition was not satisfied. The exemption claim was therefore rejected. en-us Thu, 04 Oct 2007 00:00:00 +0530 Tue, 21 Aug 2012 15:32:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=122899 Spent sulphuric acid arising in the manufacture of acid slurry was held outside the scope of the claimed excise exemptions. The benefit under Notification No. 89/95-C.E. was confined to scrap arising in the manufacture of specified goods and did not extend to waste and scrap generated in a factory producing other non-exempt goods. The claim under Notification No. 88/88-C.E. also failed because the material was not accepted as goods captively consumed in the manufacture of detergent cake or detergent powder, and its clearance from the factory showed that the captive-consumption condition was not satisfied. The exemption claim was therefore rejected. Case-Laws Central Excise Thu, 04 Oct 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=122899