https://www.taxtmi.com/caselaws?id=82585 The Tribunal held that both bars and rods, as well as billets, were exempted if manufactured from copper scrap obtained from the open market. It was reasoned that denying exemption based on the argument that only billets were the inputs would frustrate the purpose of the notification. Therefore, the Tribunal directed the appellants to furnish a bond for the duty amount, with a stay and waiver of deposit pending final disposal of the appeal. en-us Thu, 08 Apr 1993 00:00:00 +0530 Wed, 06 Jul 2011 11:47:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=82585 The Tribunal held that both bars and rods, as well as billets, were exempted if manufactured from copper scrap obtained from the open market. It was reasoned that denying exemption based on the argument that only billets were the inputs would frustrate the purpose of the notification. Therefore, the Tribunal directed the appellants to furnish a bond for the duty amount, with a stay and waiver of deposit pending final disposal of the appeal. Case-Laws Central Excise Thu, 08 Apr 1993 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=82585