https://www.taxtmi.com/caselaws?id=215338 Waste and scrap cleared during manufacture were treated as exempt where the clearances remained within the small scale exemption limit and were covered by Notification No. 89/95-C.E. and Notification No. 41/2001-CE(NT) read with Rule 18 of the Central Excise (No.2) Rules, 2001. The analysis states that there was no bar to claiming exemption for such scrap arising from exempted goods, and the earlier view in the same matter supported that position. As the clearances fell within the exemption framework, the demand under Section 11A of the Central Excise Act, 1944, together with penalty and interest, was not sustainable. en-us Tue, 25 Jan 2011 00:00:00 +0530 Thu, 02 Aug 2012 20:47:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=215338 Waste and scrap cleared during manufacture were treated as exempt where the clearances remained within the small scale exemption limit and were covered by Notification No. 89/95-C.E. and Notification No. 41/2001-CE(NT) read with Rule 18 of the Central Excise (No.2) Rules, 2001. The analysis states that there was no bar to claiming exemption for such scrap arising from exempted goods, and the earlier view in the same matter supported that position. As the clearances fell within the exemption framework, the demand under Section 11A of the Central Excise Act, 1944, together with penalty and interest, was not sustainable. Case-Laws Central Excise Tue, 25 Jan 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=215338