https://www.taxtmi.com/caselaws?id=84997 Scrap iron and steel melting scrap is exempt only where it is obtained from iron in crude form, steel ingots, or iron or steel products that have already suffered the appropriate duty. Where the assessee received molten iron from another factory and that molten iron had not been duty-paid, the condition attached to Notification No. 54/64-C.E. was not satisfied. The exemption had to be tested with reference to the assessee's own receipt of duty-paid material, so removal of the resulting scrap without duty was not permissible. en-us Sun, 08 Oct 1995 00:00:00 +0530 Tue, 02 Aug 2011 10:56:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=84997 Scrap iron and steel melting scrap is exempt only where it is obtained from iron in crude form, steel ingots, or iron or steel products that have already suffered the appropriate duty. Where the assessee received molten iron from another factory and that molten iron had not been duty-paid, the condition attached to Notification No. 54/64-C.E. was not satisfied. The exemption had to be tested with reference to the assessee's own receipt of duty-paid material, so removal of the resulting scrap without duty was not permissible. Case-Laws Central Excise Sun, 08 Oct 1995 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=84997