https://www.taxtmi.com/caselaws?id=164878 Scrap generated during the manufacturing process may qualify as a manufactured product if it emerges as a separate, distinct and marketable commodity, and the concept of manufactured goods can extend beyond the principal product to by-products or ancillary products. However, exemption remains confined to the scope of the eligibility certificate, and the dealer cannot claim benefit for goods not expressly covered unless the certificate is amended or challenged. On that basis, the revisional notice was not interfered with because the certificate limited exemption to specified products. en-us Fri, 15 Jan 2010 00:00:00 +0530 Mon, 05 May 2014 15:05:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=164878 Scrap generated during the manufacturing process may qualify as a manufactured product if it emerges as a separate, distinct and marketable commodity, and the concept of manufactured goods can extend beyond the principal product to by-products or ancillary products. However, exemption remains confined to the scope of the eligibility certificate, and the dealer cannot claim benefit for goods not expressly covered unless the certificate is amended or challenged. On that basis, the revisional notice was not interfered with because the certificate limited exemption to specified products. Case-Laws VAT and Sales Tax Fri, 15 Jan 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=164878