M/S.ELPHINSTONE METAL ROLLING MILLS vs COLLECTOR OF CENT EXCISE BOMBAY

The Supreme Court upheld the decision of the Tribunal regarding the appellant's claim for exemption under Notification No.74/65-CE and Notification No.119/66-CE. The Court emphasized that for exemption to apply, the raw materials used must have had excise duty paid, which the appellant failed to prove. The Court affirmed that waste and scrap are only dutiable when they are manufactured products, thereby rejecting the appellant's claims for exemption based on the assumption that the scrap was duty paid.