https://www.taxtmi.com/caselaws?id=215251 Notification No. 41/2001-CE (N.T.) was held not to bar SSI exemption on waste and scrap cleared by the manufacturer where the assessee remained within the SSI threshold. The analysis followed the assessee's earlier case, which had already concluded that the notification did not exclude such waste and scrap from SSI benefit. On that binding view, the duty demand on waste and scrap was not sustainable and the issue was decided in favour of the assessee. en-us Tue, 17 Jan 2012 00:00:00 +0530 Wed, 25 Jul 2012 06:58:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=215251 Notification No. 41/2001-CE (N.T.) was held not to bar SSI exemption on waste and scrap cleared by the manufacturer where the assessee remained within the SSI threshold. The analysis followed the assessee's earlier case, which had already concluded that the notification did not exclude such waste and scrap from SSI benefit. On that binding view, the duty demand on waste and scrap was not sustainable and the issue was decided in favour of the assessee. Case-Laws Central Excise Tue, 17 Jan 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=215251