https://www.taxtmi.com/caselaws?id=85950 Bars and rods made from purchased fresh unused rerollable scrap and old and used rerollable scrap did not qualify for exemption under Notification No. 208/83-C.E. because the inputs were not shown, by invoices, challans or other reliable records, to be defective ingots, blocks, lumps or similar steel forms covered by the specified tariff sub-items. The Tribunal further held that market scrap could not be treated as duty-paid manufactured input merely by assumption, and deemed credit was unavailable where there was no proof that the inputs had suffered duty. The denial of exemption and deemed credit was therefore upheld. en-us Wed, 09 Oct 1996 00:00:00 +0530 Tue, 09 Aug 2011 12:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=85950 Bars and rods made from purchased fresh unused rerollable scrap and old and used rerollable scrap did not qualify for exemption under Notification No. 208/83-C.E. because the inputs were not shown, by invoices, challans or other reliable records, to be defective ingots, blocks, lumps or similar steel forms covered by the specified tariff sub-items. The Tribunal further held that market scrap could not be treated as duty-paid manufactured input merely by assumption, and deemed credit was unavailable where there was no proof that the inputs had suffered duty. The denial of exemption and deemed credit was therefore upheld. Case-Laws Central Excise Wed, 09 Oct 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=85950