https://www.taxtmi.com/caselaws?id=51746 Conditional exemption under Notification No. 89/95-C.E. was unavailable for waste and scrap cleared from a factory that manufactured both dutiable and exempted goods, because the notification denied relief where other excisable goods were also produced and the factory's separate portions did not change that character. Modvat credit on inputs used in the manufacture of exempt final products was also inadmissible, even if duty had been paid on those inputs. The penalty, however, was set aside in light of the earlier decision in the same matter, so the challenge succeeded only on that limited issue. en-us Wed, 20 Nov 2002 00:00:00 +0530 Tue, 28 Sep 2010 10:08:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=51746 Conditional exemption under Notification No. 89/95-C.E. was unavailable for waste and scrap cleared from a factory that manufactured both dutiable and exempted goods, because the notification denied relief where other excisable goods were also produced and the factory's separate portions did not change that character. Modvat credit on inputs used in the manufacture of exempt final products was also inadmissible, even if duty had been paid on those inputs. The penalty, however, was set aside in light of the earlier decision in the same matter, so the challenge succeeded only on that limited issue. Case-Laws Central Excise Wed, 20 Nov 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=51746