https://www.taxtmi.com/caselaws?id=759543 Plastic materials reprocessed in India from waste or scrap of goods falling within Chapter 39 are stated to fall within the exemption in Notification No. 4/2006-C.E., and the phrase "waste or scrap of goods" is not limited to waste classified under Heading 3915. The text also notes that, where the exemption dispute is interpretational and no suppression of facts or mala fide conduct is shown, invocation of the extended period is not justified. On the stated facts, the exemption was available and the demand and impugned orders were not sustainable. en-us Fri, 27 Sep 2024 00:00:00 +0530 Fri, 27 Sep 2024 15:29:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=759543 Plastic materials reprocessed in India from waste or scrap of goods falling within Chapter 39 are stated to fall within the exemption in Notification No. 4/2006-C.E., and the phrase "waste or scrap of goods" is not limited to waste classified under Heading 3915. The text also notes that, where the exemption dispute is interpretational and no suppression of facts or mala fide conduct is shown, invocation of the extended period is not justified. On the stated facts, the exemption was available and the demand and impugned orders were not sustainable. Case-Laws Central Excise Fri, 27 Sep 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=759543