1991 (1) TMI 298 - AT - Central Excise

Summary

The case involved duty exemption for waste arising from processing duty-paid raw materials. Appellants argued waste should be exempt under notification No. 222/86. Department relied on Rule 57F(4)(a) for duty payment on waste. Appellants argued waste should be dutiable to require duty payment. Tribunal agreed with the appellants, citing previous court decisions. The appeal was allowed based on the Madhya Pradesh High Court ruling.