2003 (9) TMI 451 - AT - Central Excise

Summary

The issue in the appeal was whether waste and scrap generated in August 1997 was eligible for the benefit of Notification No. 49/97-C.E. The Scheme of Compound Levy under Section 3A of the Central Excise Act was not in operation during that time, so the waste and scrap were not entitled to the exemption. The appeal was dismissed.