https://www.taxtmi.com/caselaws?id=84768 End cuttings sold for melting were treated as melting scrap under Item 26 rather than re-rollable bars under Item 26AA, because goods capable of re-rolling are classified differently and these materials were supplied to electric furnace units for melting. On limitation, the extended period could not be invoked where duty had already been paid in substance through the RG-23/Rule 56A account, the officers were aware of the manufacturing and credit procedure, and there was no deliberate evasion. A further demand would have caused double payment, so the classification point failed but the demand was unsustainable on limitation. en-us Mon, 09 Jan 1995 00:00:00 +0530 Mon, 25 Jul 2011 15:42:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=84768 End cuttings sold for melting were treated as melting scrap under Item 26 rather than re-rollable bars under Item 26AA, because goods capable of re-rolling are classified differently and these materials were supplied to electric furnace units for melting. On limitation, the extended period could not be invoked where duty had already been paid in substance through the RG-23/Rule 56A account, the officers were aware of the manufacturing and credit procedure, and there was no deliberate evasion. A further demand would have caused double payment, so the classification point failed but the demand was unsustainable on limitation. Case-Laws Central Excise Mon, 09 Jan 1995 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=84768