2001 (11) TMI 122

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....er per : S.S. Kang, Member (J)]. - The appellants filed this appeal against the order-in-appeal passed by the Commissioner (Appeals) whereby the benefit of Notification No. 89/95-C.E. was denied to the appellants. 2. Brief facts of the case are that the appellants are engaged in the manufacture of cycle parts, which are exempted from payment of Central Excise duty and they also manufacture part....

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....learance of scrap arisen out of manufacture of dutiable final product, duty was to be paid at the applicable rate of duty while no duty was paid on scrap arisen out of manufacture of exempted final product, which is separately stored & cleared under the exemption notification. Their contention is that when the scrap is distinguishable and separately stored, then benefit of notification cannot be d....

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....excisable goods other than exempted goods are also manufactured. Explanation. - For the purpose of this notification, the expression "exempted goods" means excisable goods which are chargeable to "Nil" rate of duty or, are exempted from the whole of the duty of excise leviable thereon by any other notification (not being a notification wherein exemption from the whole of duty of excise is grant....