https://www.taxtmi.com/caselaws?id=43578 Scrap incidentally arising in the manufacture of steel nuts was not treated as an independent excisable commodity under Tariff Item 68 merely because it was sold separately, and the excise authority's contrary classification was rejected. For exemption under Notification No. 80/80-C.E., the value of steel bars received only for grinding job work could not be included in the aggregate value of clearances because no excise duty was payable by the manufacturer on that job work. The demand was quashed and the exemption benefit was upheld for the relevant period. en-us Wed, 09 Jun 1993 00:00:00 +0530 Fri, 18 Jun 2010 18:31:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=43578 Scrap incidentally arising in the manufacture of steel nuts was not treated as an independent excisable commodity under Tariff Item 68 merely because it was sold separately, and the excise authority's contrary classification was rejected. For exemption under Notification No. 80/80-C.E., the value of steel bars received only for grinding job work could not be included in the aggregate value of clearances because no excise duty was payable by the manufacturer on that job work. The demand was quashed and the exemption benefit was upheld for the relevant period. Case-Laws Central Excise Wed, 09 Jun 1993 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=43578