https://www.taxtmi.com/caselaws?id=127062 Waste and scrap arising during manufacture of exported cycle parts was held not liable to duty because the rebate notification did not bar concurrent use of another exemption when its conditions were independently satisfied. The assessee's clearances were below the small scale industry threshold, and the finished goods were exported and therefore exempt, bringing the waste and scrap within the exemption for waste arising from exempted goods. The commentary states that the Revenue's appeals were rejected and that the exemption claims were available to the assessee. en-us Mon, 29 Dec 2008 00:00:00 +0530 Mon, 18 Feb 2013 11:23:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=127062 Waste and scrap arising during manufacture of exported cycle parts was held not liable to duty because the rebate notification did not bar concurrent use of another exemption when its conditions were independently satisfied. The assessee's clearances were below the small scale industry threshold, and the finished goods were exported and therefore exempt, bringing the waste and scrap within the exemption for waste arising from exempted goods. The commentary states that the Revenue's appeals were rejected and that the exemption claims were available to the assessee. Case-Laws Central Excise Mon, 29 Dec 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=127062