https://www.taxtmi.com/caselaws?id=206443 Exemption under Notification No. 67/95 was available only where the inputs were used in manufacture of dutiable final products, so wastes and scraps used for exempted wagon and wagon parts did not qualify; the exemption was therefore denied to that extent and the demand was sustained on merits. The amendment by Notification No. 31/2001 was treated as non-clarificatory, and non-availment of CENVAT credit alone did not satisfy the substantive condition. On limitation and penalty, the department was already aware of the manufacturing activity from the classification records, there was no deliberate suppression, and the extended period was held inapplicable; the penalties were set aside. en-us Fri, 10 Dec 2010 00:00:00 +0530 Fri, 14 Oct 2011 14:55:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=206443 Exemption under Notification No. 67/95 was available only where the inputs were used in manufacture of dutiable final products, so wastes and scraps used for exempted wagon and wagon parts did not qualify; the exemption was therefore denied to that extent and the demand was sustained on merits. The amendment by Notification No. 31/2001 was treated as non-clarificatory, and non-availment of CENVAT credit alone did not satisfy the substantive condition. On limitation and penalty, the department was already aware of the manufacturing activity from the classification records, there was no deliberate suppression, and the extended period was held inapplicable; the penalties were set aside. Case-Laws Central Excise Fri, 10 Dec 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=206443