https://www.taxtmi.com/caselaws?id=85751 M.S. rod cuttings, angle cuttings and plate cuttings were treated as rerollable materials, not scrap, for purposes of Notification No. 208/83. The Tribunal noted that the inputs corresponded to the relevant Customs Tariff items and that the exemption applied where the specified inputs were used in the manufacture of finished goods. Relying on its earlier view that similar cuttings were rerollable materials and on the departmental concession that the goods were rerollable, the Tribunal accepted eligibility under the notification and upheld the impugned order, resulting in rejection of the revenue appeals. en-us Fri, 30 Aug 1996 00:00:00 +0530 Sat, 06 Aug 2011 18:24:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=85751 M.S. rod cuttings, angle cuttings and plate cuttings were treated as rerollable materials, not scrap, for purposes of Notification No. 208/83. The Tribunal noted that the inputs corresponded to the relevant Customs Tariff items and that the exemption applied where the specified inputs were used in the manufacture of finished goods. Relying on its earlier view that similar cuttings were rerollable materials and on the departmental concession that the goods were rerollable, the Tribunal accepted eligibility under the notification and upheld the impugned order, resulting in rejection of the revenue appeals. Case-Laws Customs Fri, 30 Aug 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=85751