Here is an example of the file I use, delimited by html tags:
<film.txt>
-P
-overwrite_original
-CreateDate=2008:09:10 00:00:00
-FilmType=Astia 100F, 120
-ISO=100
-Make=ARAX
-Model=60 MLU
-Description=2008-09 7-Astia 6X6, standard E6
-Converter=Coolscan 9000 ED @4000
-XResolution=300
-YResolution=300
-LensModel=CZJena Flektogon 50/4, CZJena Sonnar 180/2.8
-Author=Nuno Pinto do Souto
-Copyright=Copyright:Nuno Pinto do Souto, 2008
</film.txt>
This is kept in the top level folder for that particular roll of film. One level down are all the jpgs I've made out of the original scanned tiff output,
which in turn is kept another level down.
To apply the exif info to the scanned tiffs, I run:
exiftool -@ ..\..\Film.txt *.tif
on the corresponding folder in a command line window.
And that's pretty much it.
HTH