https://www.taxtmi.com/caselaws?id=1695 Waste and scrap arising in the manufacture of exempted goods were not eligible for exemption under Notification No. 89/95-C.E. where the same factory also manufactured other dutiable excisable goods. The notification exempted such waste and scrap only in limited circumstances, and its proviso denied the benefit if the factory clearing the scrap produced any excisable goods other than exempted goods. As the notification treated the waste and scrap as dutiable but for the exemption, the presence of other dutiable manufacture in the same factory attracted the proviso and the exemption was unavailable. en-us Tue, 17 Apr 2007 00:00:00 +0530 Tue, 15 Apr 2008 09:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=1695 Waste and scrap arising in the manufacture of exempted goods were not eligible for exemption under Notification No. 89/95-C.E. where the same factory also manufactured other dutiable excisable goods. The notification exempted such waste and scrap only in limited circumstances, and its proviso denied the benefit if the factory clearing the scrap produced any excisable goods other than exempted goods. As the notification treated the waste and scrap as dutiable but for the exemption, the presence of other dutiable manufacture in the same factory attracted the proviso and the exemption was unavailable. Case-Laws Central Excise Tue, 17 Apr 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=1695