https://www.taxtmi.com/caselaws?id=261383 Waste, parings and scrap arising from manufacture of goods exempt under Notification No. 62/95-CE continued to qualify for exemption under Notification No. 89/95-CE. Erroneous payment of duty on clearance did not change the underlying character of the goods as exempted goods, so the proviso excluding waste from factories manufacturing other than exempted goods was not attracted. The Tribunal was also found to have considered both notifications, including the Explanation and proviso, and to have recorded a reasoned finding on their applicability. en-us Thu, 11 Jun 2015 00:00:00 +0530 Sat, 03 Oct 2015 17:16:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=261383 Waste, parings and scrap arising from manufacture of goods exempt under Notification No. 62/95-CE continued to qualify for exemption under Notification No. 89/95-CE. Erroneous payment of duty on clearance did not change the underlying character of the goods as exempted goods, so the proviso excluding waste from factories manufacturing other than exempted goods was not attracted. The Tribunal was also found to have considered both notifications, including the Explanation and proviso, and to have recorded a reasoned finding on their applicability. Case-Laws Central Excise Thu, 11 Jun 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=261383