https://www.taxtmi.com/highlights?id=59685 Recovery of rebate claims already sanctioned - scrap generated in the manufacture of the hand tools - Benefit of exemption subject to export - Once there is no finding that the material or partially processed goods were moved outside the factory, there will be no applicability of paragraph 4 or its sub-paragraphs of the notification - the respondents have wrongly applied paragraph 4(c) of the notification dated 06.09.2004. Therefore, the impugned orders are vitiated in law and cannot be sustained. - HC en-us Wed, 15 Sep 2021 11:30:33 +0530 Wed, 15 Sep 2021 11:30:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=59685 Recovery of rebate claims already sanctioned - scrap generated in the manufacture of the hand tools - Benefit of exemption subject to export - Once there is no finding that the material or partially processed goods were moved outside the factory, there will be no applicability of paragraph 4 or its sub-paragraphs of the notification - the respondents have wrongly applied paragraph 4(c) of the notification dated 06.09.2004. Therefore, the impugned orders are vitiated in law and cannot be sustained. - HC Highlights Central Excise Wed, 15 Sep 2021 11:30:33 +0530 https://www.taxtmi.com/highlights?id=59685