2011 (9) TMI 936 - SCH - Central Excise

Waste parings and scrap - benefit of the exemption Notification assessee submitted that on the basis that Notification 54/88 applied the assessee was entitled to the benefit of the exemption to the extent that it provided for payment of nil rate of duty.

Summary

The Supreme Court disposed of an appeal in favor of the Commissioner of Central Excise based on a previous judgment in the case of Collector of Central Excise, Meerut v. Maruti Foam (P) Ltd., 2004 (6) SCC 722. The parties were left to bear their own costs.