https://www.taxtmi.com/caselaws?id=348418 Steel and aluminium scrap arising during manufacture of railway coaches and parts remained exempt under Notification No. 89/95-CE because the finished goods were otherwise exempted under Notification No. 62/95-CE. The Tribunal applied the principle that erroneous payment of duty on goods that are in fact exempt does not change their exempt character, so waste, parings and scrap generated in manufacture continue to qualify for scrap exemption from exempted goods. The departmental reliance on the proviso was rejected on these facts, and the demand was held unsustainable. en-us Wed, 21 Jun 2017 00:00:00 +0530 Fri, 22 Sep 2017 06:46:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=348418 Steel and aluminium scrap arising during manufacture of railway coaches and parts remained exempt under Notification No. 89/95-CE because the finished goods were otherwise exempted under Notification No. 62/95-CE. The Tribunal applied the principle that erroneous payment of duty on goods that are in fact exempt does not change their exempt character, so waste, parings and scrap generated in manufacture continue to qualify for scrap exemption from exempted goods. The departmental reliance on the proviso was rejected on these facts, and the demand was held unsustainable. Case-Laws Central Excise Wed, 21 Jun 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=348418