https://www.taxtmi.com/caselaws?id=86787 Nil-rate assessment was treated as satisfying the requirement that duty be "paid" for exemption under Notification No. 174/84, so copper wire rods made from casted copper wire bars qualified for relief. Copper scrap arising in the factory also remained eligible under Notification No. 172/84 because the notification only required that duty had been paid on the inputs used in manufacture; taking proforma credit under Rule 56A did not by itself defeat the exemption. On both issues, the operative condition was held to be satisfied, and the denial of exemption was found unsustainable. en-us Tue, 06 May 1997 00:00:00 +0530 Sat, 27 Aug 2011 14:22:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=86787 Nil-rate assessment was treated as satisfying the requirement that duty be "paid" for exemption under Notification No. 174/84, so copper wire rods made from casted copper wire bars qualified for relief. Copper scrap arising in the factory also remained eligible under Notification No. 172/84 because the notification only required that duty had been paid on the inputs used in manufacture; taking proforma credit under Rule 56A did not by itself defeat the exemption. On both issues, the operative condition was held to be satisfied, and the denial of exemption was found unsustainable. Case-Laws Central Excise Tue, 06 May 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=86787