https://www.taxtmi.com/caselaws?id=789536 M.S. scrap generated as an inherent residue in the manufacture of TMT/CTD bars was treated as capable of falling within "specified goods" under the relevant budgetary support notifications, because the scrap arose from the same manufacturing process, retained the essential character of the product, and was not shown to fall within any exclusion. The refusal to grant reimbursement on the ground that the scrap was not a specified good was therefore found unsustainable, and the impugned order was quashed with a direction to reconsider the claim under the applicable notifications. en-us Wed, 08 Apr 2026 00:00:00 +0530 Thu, 09 Apr 2026 14:52:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=789536 M.S. scrap generated as an inherent residue in the manufacture of TMT/CTD bars was treated as capable of falling within "specified goods" under the relevant budgetary support notifications, because the scrap arose from the same manufacturing process, retained the essential character of the product, and was not shown to fall within any exclusion. The refusal to grant reimbursement on the ground that the scrap was not a specified good was therefore found unsustainable, and the impugned order was quashed with a direction to reconsider the claim under the applicable notifications. Case-Laws Central Excise Wed, 08 Apr 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=789536