https://www.taxtmi.com/caselaws?id=279074 Cut-away portions of HR coils removed during the continuous manufacture of spirally welded pipes were treated as scrap arising in the course of manufacture and were liable to central excise duty. The scrap was not viewed as an independent by-product detached from the manufacturing process. Exemption under Notification No. 89/1995-C.E. was also unavailable because the same factory cleared final pipes both as exempted goods and on payment of duty, so the condition that the scrap arise from exempted goods was not satisfied. Duty demand and consequential penalty were upheld. en-us Wed, 08 Nov 2017 00:00:00 +0530 Sat, 02 Mar 2019 13:31:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=279074 Cut-away portions of HR coils removed during the continuous manufacture of spirally welded pipes were treated as scrap arising in the course of manufacture and were liable to central excise duty. The scrap was not viewed as an independent by-product detached from the manufacturing process. Exemption under Notification No. 89/1995-C.E. was also unavailable because the same factory cleared final pipes both as exempted goods and on payment of duty, so the condition that the scrap arise from exempted goods was not satisfied. Duty demand and consequential penalty were upheld. Case-Laws Central Excise Wed, 08 Nov 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=279074