https://www.taxtmi.com/caselaws?id=48797 Aluminium castings made from ingots produced from old aluminium scrap qualified for exemption under Notification No. 43/75 because the scrap had already suffered duty. Nil-rate clearance of the ingots did not alter their character as excisable goods, and exempted goods do not cease to be excisable merely because duty is waived. The notification was construed liberally to advance its object of encouraging use of old aluminium scrap. On that basis, the castings were held entitled to the exemption and the demand could not stand. en-us Fri, 28 Apr 2000 00:00:00 +0530 Fri, 06 Aug 2010 14:47:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=48797 Aluminium castings made from ingots produced from old aluminium scrap qualified for exemption under Notification No. 43/75 because the scrap had already suffered duty. Nil-rate clearance of the ingots did not alter their character as excisable goods, and exempted goods do not cease to be excisable merely because duty is waived. The notification was construed liberally to advance its object of encouraging use of old aluminium scrap. On that basis, the castings were held entitled to the exemption and the demand could not stand. Case-Laws Central Excise Fri, 28 Apr 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=48797