https://www.taxtmi.com/caselaws?id=50859 Notification No. 89/95-C.E. granted exemption for waste, parings and scrap arising from manufacture of exempted goods, but its proviso barred the benefit where the same factory also manufactured other excisable goods. Because the factory in question admittedly produced both exempted and dutiable goods, the exemption could not be claimed and the denial was upheld. On penalty, the facts did not justify penal action, so the penalty was set aside. The result was rejection of the exemption claim with deletion of the penalty, giving the assessee only partial relief. en-us Mon, 19 Nov 2001 00:00:00 +0530 Fri, 17 Sep 2010 17:43:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=50859 Notification No. 89/95-C.E. granted exemption for waste, parings and scrap arising from manufacture of exempted goods, but its proviso barred the benefit where the same factory also manufactured other excisable goods. Because the factory in question admittedly produced both exempted and dutiable goods, the exemption could not be claimed and the denial was upheld. On penalty, the facts did not justify penal action, so the penalty was set aside. The result was rejection of the exemption claim with deletion of the penalty, giving the assessee only partial relief. Case-Laws Central Excise Mon, 19 Nov 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=50859