https://www.taxtmi.com/caselaws?id=54625 Eggshell powder cleared from egg-powder manufacture was treated as waste from a food industry product and, on the stated facts, fell within the exemption for waste from food industries under Notification No. 23/2003-C.E. The reasoning linked the eggshell residue to the manufacture of egg powder and noted that the condition of manufacture wholly from indigenous raw materials was satisfied, as there was no allegation of imported eggs. On that basis, the text records a strong prima facie case for exemption and consequent waiver of pre-deposit with stay of recovery in favour of the assessee. en-us Wed, 14 Sep 2005 00:00:00 +0530 Thu, 21 Oct 2010 11:53:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=54625 Eggshell powder cleared from egg-powder manufacture was treated as waste from a food industry product and, on the stated facts, fell within the exemption for waste from food industries under Notification No. 23/2003-C.E. The reasoning linked the eggshell residue to the manufacture of egg powder and noted that the condition of manufacture wholly from indigenous raw materials was satisfied, as there was no allegation of imported eggs. On that basis, the text records a strong prima facie case for exemption and consequent waiver of pre-deposit with stay of recovery in favour of the assessee. Case-Laws Central Excise Wed, 14 Sep 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=54625