https://www.taxtmi.com/caselaws?id=348552 Waste and scrap cleared from a factory was held not to qualify for exemption under Notification No. 89/95-CE where the same factory also manufactured other excisable goods, because the notification's plain terms confined the benefit to factories not producing such goods. The demand was therefore sustained. Penalty was also maintained since the manufacturer had been repeatedly cautioned, yet kept no records and did not follow excise procedure; the argument that the issue was only one of interpretation was rejected because the notification was found clear and unambiguous. en-us Mon, 20 Mar 2017 00:00:00 +0530 Mon, 25 Sep 2017 07:18:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=348552 Waste and scrap cleared from a factory was held not to qualify for exemption under Notification No. 89/95-CE where the same factory also manufactured other excisable goods, because the notification's plain terms confined the benefit to factories not producing such goods. The demand was therefore sustained. Penalty was also maintained since the manufacturer had been repeatedly cautioned, yet kept no records and did not follow excise procedure; the argument that the issue was only one of interpretation was rejected because the notification was found clear and unambiguous. Case-Laws Central Excise Mon, 20 Mar 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=348552