https://www.taxtmi.com/caselaws?id=54144 The Tribunal upheld the Commissioner's decision, ruling that the appellants were entitled to the exemption for waste and scrap under Section 3A as per Notification 49/97. The Tribunal found no merit in the appeal and rejected it, affirming the Commissioner's interpretation that Notifications 31/97 and 49/97 coexisted in August 1997, with Notification 43/97 being an amendment to Notification 31/97. Consequently, the appellants were granted the benefit of exemption, and the Commissioner's order was upheld. en-us Fri, 01 Apr 2005 00:00:00 +0530 Mon, 18 Oct 2010 11:56:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=54144 The Tribunal upheld the Commissioner's decision, ruling that the appellants were entitled to the exemption for waste and scrap under Section 3A as per Notification 49/97. The Tribunal found no merit in the appeal and rejected it, affirming the Commissioner's interpretation that Notifications 31/97 and 49/97 coexisted in August 1997, with Notification 43/97 being an amendment to Notification 31/97. Consequently, the appellants were granted the benefit of exemption, and the Commissioner's order was upheld. Case-Laws Central Excise Fri, 01 Apr 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=54144