TMI Blog2001 (11) TMI 122X X X X Extracts X X X X X X X X Extracts X X X X ..... passed by the Commissioner (Appeals) whereby the benefit of Notification No. 89/95-C.E. was denied to the appellants. 2. Brief facts of the case are that the appellants are engaged in the manufacture of cycle parts, which are exempted from payment of Central Excise duty and they also manufacture parts of gas cylinders, which are liable to Central Excise duty. In respect of scrap arisen out of m ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... applicable rate of duty while no duty was paid on scrap arisen out of manufacture of exempted final product, which is separately stored cleared under the exemption notification. Their contention is that when the scrap is distinguishable and separately stored, then benefit of notification cannot be denied. 5. The Notification No. 89/95-C.E., dated 18-5-95 provides as under : "Exemption to was ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... this notification, the expression "exempted goods" means excisable goods which are chargeable to "Nil" rate of duty or, are exempted from the whole of the duty of excise leviable thereon by any other notification (not being a notification wherein exemption from the whole of duty of excise is granted based upon the value or quantity of clearances made in financial year) issued under sub-rule (1) of ..... X X X X Extracts X X X X X X X X Extracts X X X X
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