https://www.taxtmi.com/caselaws?id=338229 Recycled PVC granules manufactured in India from scrap or waste of copper wire and cable were held to satisfy the exemption condition in Serial No. 73 of Notification No. 6/2002-Central Excise because the input contained plastic insulation and the finished product was classifiable under Chapter 39. On that factual and classification basis, the materials were treated as plastic materials reprocessed from specified scrap or waste, so the exemption applied and the Revenue's demand and penalty did not survive. en-us Tue, 24 Jan 2017 00:00:00 +0530 Mon, 13 Nov 2017 16:41:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=338229 Recycled PVC granules manufactured in India from scrap or waste of copper wire and cable were held to satisfy the exemption condition in Serial No. 73 of Notification No. 6/2002-Central Excise because the input contained plastic insulation and the finished product was classifiable under Chapter 39. On that factual and classification basis, the materials were treated as plastic materials reprocessed from specified scrap or waste, so the exemption applied and the Revenue's demand and penalty did not survive. Case-Laws Central Excise Tue, 24 Jan 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=338229