https://www.taxtmi.com/caselaws?id=124801 The Tribunal set aside the Commissioner's decision and ruled in favor of the Revenue, holding that the benefit of Notification No. 49/97 for duty exemption on waste and scrap was contingent upon clear evidence of payment of excise duty under Section 3A on the specified goods. The Tribunal emphasized the necessity of meeting all criteria outlined in the Notification for availing benefits, ultimately denying the extension of benefits to waste and scrap in this case due to lack of evidence of duty payment on the specified goods. en-us Wed, 10 Sep 2008 00:00:00 +0530 Sat, 13 Oct 2012 13:59:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=124801 The Tribunal set aside the Commissioner's decision and ruled in favor of the Revenue, holding that the benefit of Notification No. 49/97 for duty exemption on waste and scrap was contingent upon clear evidence of payment of excise duty under Section 3A on the specified goods. The Tribunal emphasized the necessity of meeting all criteria outlined in the Notification for availing benefits, ultimately denying the extension of benefits to waste and scrap in this case due to lack of evidence of duty payment on the specified goods. Case-Laws Central Excise Wed, 10 Sep 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=124801