https://www.taxtmi.com/caselaws?id=353311 Aluminium scrap arising from aluminium used as a mould was held not dutiable where the scrap not covered by challans was used as packing material for the cleared final product, bringing it within the relevant exemption; duty survived only on the quantity actually shown as cleared under challans, with fresh quantification directed on that basis. Plastic scrap falling under the relevant tariff entry was treated as unconditionally exempt under the exemption notifications, so the demand on that scrap could not stand. en-us Fri, 29 Dec 2017 00:00:00 +0530 Wed, 14 Feb 2018 09:59:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=353311 Aluminium scrap arising from aluminium used as a mould was held not dutiable where the scrap not covered by challans was used as packing material for the cleared final product, bringing it within the relevant exemption; duty survived only on the quantity actually shown as cleared under challans, with fresh quantification directed on that basis. Plastic scrap falling under the relevant tariff entry was treated as unconditionally exempt under the exemption notifications, so the demand on that scrap could not stand. Case-Laws Central Excise Fri, 29 Dec 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=353311