GOVERNMENT OF INDIA
MINISTRY OF FINANCE
(DEPARTMENT OF REVENUE)
Notification No. 27/2011-Central Excise
New Delhi, dated the 24th March, 2011
G.S.R. (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 aris ing in the course of manufacture of goods
in respect of which the benefit of exemption under
notification no.
1/2011-Central Excise dated the 1st March, 2011 or
notification no. 20 /2011
–Central Excise dated the 24th March, 2011 is availed and falling within the
Schedule to the Central Excise Tariff Act, 1985 (5 of 1986), from the whole of
the duty of excise leviable thereon which is specified in the said Schedule :
Provided that nothing contained in this notification shall apply to waste,
parings and scrap cleared from a factory in which any excisable goods, other
than goods in respect of which the benefit of exemption under the said
notifications is availed, are also manufactured.
(Sanjeev Kumar Singh)
Under Secretary to the Government of India
F.No. B-1/3/2011-TRU]