https://www.taxtmi.com/caselaws?id=246602 Aluminium scrap generated and consumed captively within the same factory under a labour contract was not to be treated as cleared for outside job work, because the melting and conversion into billets or ingots took place on the assessee's premises under its supervision and the finished goods were duty-paid; the scrap therefore qualified for the benefit of Notification No. 67/95-CE, and the duty demand failed on merits. The demand also could not survive under the extended limitation period, because the notice contained no specific of fraud, collusion, suppression of facts, or intent to evade duty, while the scrap had been disclosed in the classification list and exemption had been claimed openly. Relief was therefore warranted on both merits and limitation. en-us Mon, 17 Sep 2012 00:00:00 +0530 Sun, 20 Apr 2014 16:34:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=246602 Aluminium scrap generated and consumed captively within the same factory under a labour contract was not to be treated as cleared for outside job work, because the melting and conversion into billets or ingots took place on the assessee's premises under its supervision and the finished goods were duty-paid; the scrap therefore qualified for the benefit of Notification No. 67/95-CE, and the duty demand failed on merits. The demand also could not survive under the extended limitation period, because the notice contained no specific of fraud, collusion, suppression of facts, or intent to evade duty, while the scrap had been disclosed in the classification list and exemption had been claimed openly. Relief was therefore warranted on both merits and limitation. Case-Laws Central Excise Mon, 17 Sep 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=246602