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Exempts waste, parings and scrap arising in the course of manufacture of goods in respect of which the benefit of exemption under notification no. 1/2011 or 20/2011 (i.e. 1% duty) is availed

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..... 7 w.e.f. 1st day of July, 2017. Notification No. 27/2011-Central Excise New Delhi, dated the 24th March, 2011 G.S.R. 239(E).- In exercise of the powers conferred by sub-section (1) of section 5A of the Central Excise Act, 1944 (1 of 1944), the Central Government, on being satisfied that it is necessary in the public interest so to do, hereby exempts waste, parings and scrap .....

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