https://www.taxtmi.com/caselaws?id=3629 Waste and scrap generated during manufacture of railway wagons from duty-paid iron and steel products was treated as eligible for exemption under Notification No. 89/95-C.E. because the scrap was wholly recycled within the factory for further manufacture. The mere fact that a small portion of the wagons was cleared on payment of duty did not defeat the exemption, as duty was stated to have been proportionately discharged to the extent the scrap related to dutiable clearances. On that basis, the denial of exemption was considered unsustainable. en-us Thu, 06 Dec 2007 00:00:00 +0530 Mon, 21 Apr 2008 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=3629 Waste and scrap generated during manufacture of railway wagons from duty-paid iron and steel products was treated as eligible for exemption under Notification No. 89/95-C.E. because the scrap was wholly recycled within the factory for further manufacture. The mere fact that a small portion of the wagons was cleared on payment of duty did not defeat the exemption, as duty was stated to have been proportionately discharged to the extent the scrap related to dutiable clearances. On that basis, the denial of exemption was considered unsustainable. Case-Laws Central Excise Thu, 06 Dec 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=3629