https://www.taxtmi.com/caselaws?id=328067 The proviso to paragraph 6 of Notification No. 22/2003-CE applies only where the cleared waste or scrap is not excisable. Sesame seed waste was treated under the relevant notification and departmental circular as waste from food industries cleared at nil rate of duty under Notification No. 23/2003-CE, so it was not a non-excisable item. Because that condition precedent was absent, the demand based on the proviso had no legal foundation and was not sustainable. The impugned orders were set aside and the assessee's appeals were allowed. en-us Mon, 11 Apr 2016 00:00:00 +0530 Fri, 10 Feb 2017 14:55:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=328067 The proviso to paragraph 6 of Notification No. 22/2003-CE applies only where the cleared waste or scrap is not excisable. Sesame seed waste was treated under the relevant notification and departmental circular as waste from food industries cleared at nil rate of duty under Notification No. 23/2003-CE, so it was not a non-excisable item. Because that condition precedent was absent, the demand based on the proviso had no legal foundation and was not sustainable. The impugned orders were set aside and the assessee's appeals were allowed. Case-Laws Central Excise Mon, 11 Apr 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=328067