https://www.taxtmi.com/caselaws?id=217966 The exemption under Notification No. 52/2002-C.E. was examined in relation to refuse and waste arising during cigarette processing. The Tribunal noted that the notification covered specified goods used within the factory in or in relation to manufacture of final products under Chapter 24, but excluded inputs used for final products exempted from duty or chargeable to nil rate. On the facts presented, the refuse was treated prima facie as not arising from manufacture and not constituting excisable goods; therefore, it could not be treated as an exempted product or as nil-rated goods for the purposes of the exclusion. A prima facie case was found for waiver of pre-deposit and stay of recovery, and interim relief was granted to the assessee. en-us Wed, 19 Oct 2011 00:00:00 +0530 Sat, 15 Sep 2012 13:17:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=217966 The exemption under Notification No. 52/2002-C.E. was examined in relation to refuse and waste arising during cigarette processing. The Tribunal noted that the notification covered specified goods used within the factory in or in relation to manufacture of final products under Chapter 24, but excluded inputs used for final products exempted from duty or chargeable to nil rate. On the facts presented, the refuse was treated prima facie as not arising from manufacture and not constituting excisable goods; therefore, it could not be treated as an exempted product or as nil-rated goods for the purposes of the exclusion. A prima facie case was found for waiver of pre-deposit and stay of recovery, and interim relief was granted to the assessee. Case-Laws Central Excise Wed, 19 Oct 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=217966