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TMI Blog2012 (8) TMI 23X X X X Extracts X X X X X X X X Extracts X X X X ..... SSI exemption Notification - benefit of Notification No. 89/95-C.E., dated 18-5-1995 granting exemption from payment of duty on waste and scrap arising in the course of manufacture of exempted goods is available to them as cycle parts exported by them are not liable to duty - in favour of assessee - Excise Appeal No. 1077 of 2005 - - - Dated:- 25-1-2011 - Ms. Archana Wadhwa, Mr. Mathew John ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ral Excise Division II, Ludhiana subject to fulfilment of certain conditions prescribed under Notification No. 41/2001-CE(NT). As per condition 4(c ) of the Notification No.41/2001 CE(NT) dated 26.6.2001 any waste arising from processing of materials is to be removed on payment of duty as if such waste is manufactured or processed in the factory of the manufacturer or processor. During 4/2003 to 8 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ter appreciation, we reproduce relevant paragraphs from his order as under: It is observed that the issue already stand decided in favour of the appellant vide order-in-appeal No. 450/CE/Appeal/Ldh/04 dated 30.6.2004. In the above said order-in-appeal dated 30.6.2004, it has been held that small scale exemption admissible to the appellant. During the relevant period value of waste and scrap cleare ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... venue relies upon clause 4(c) of Notification No. 41/2001-C.E. (N.T.) which stipulates that any waste arising from processing of materials may be removed on payment of duty as if such waste is manufactured or processed in the factory of the manufacturer or processor, to hold that waste was required to be cleared by the assessees only on payment of duty. On the other hand, we find that there is no ..... X X X X Extracts X X X X X X X X Extracts X X X X
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