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2012 (8) TMI 23 - AT - Central ExciseDuty on waste and scrap - SSI exemption - rebate of duty paid on inputs raw material used in the manufacture of goods under the provisions of Notification No. 41/2001 CE(NT) – Held that:- value of clearances during the years in question was below the ceiling limit prescribed in the 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
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