https://www.taxtmi.com/caselaws?id=171227 Tobacco dust and tobacco refuse arising during manufacture were not the final product for denying exemption under Notification No. 214/86 in respect of cut tobacco sent for job work. The analysis treated cigarettes as the true final product, since the manufacturer was registered for cigarettes and the cigarettes were entirely cleared for export. On that basis, the by-products could not displace the actual manufactured goods for exemption purposes, and the exemption on cut tobacco remained available. The demand and penalty were therefore set aside. en-us Tue, 31 May 2005 00:00:00 +0530 Tue, 14 Jul 2015 12:38:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=171227 Tobacco dust and tobacco refuse arising during manufacture were not the final product for denying exemption under Notification No. 214/86 in respect of cut tobacco sent for job work. The analysis treated cigarettes as the true final product, since the manufacturer was registered for cigarettes and the cigarettes were entirely cleared for export. On that basis, the by-products could not displace the actual manufactured goods for exemption purposes, and the exemption on cut tobacco remained available. The demand and penalty were therefore set aside. Case-Laws Central Excise Tue, 31 May 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=171227