https://www.taxtmi.com/caselaws?id=88308 Refund was held inadmissible where copper waste and scrap had been cleared at nil rate under an approved classification list that recorded a specific condition against taking input credit. Although Modvat credit on copper wire rods had been availed and later reversed, the duty position was already reflected in the assessment record. The exemption under Notification No. 172/84-C.E. applied only in the stated circumstances, and the later notification was not treated as the sole basis for refund. On that footing, no interference with the lower authority's view was warranted and the refund claim failed. en-us Tue, 13 Jan 1998 00:00:00 +0530 Fri, 16 Sep 2011 17:25:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=88308 Refund was held inadmissible where copper waste and scrap had been cleared at nil rate under an approved classification list that recorded a specific condition against taking input credit. Although Modvat credit on copper wire rods had been availed and later reversed, the duty position was already reflected in the assessment record. The exemption under Notification No. 172/84-C.E. applied only in the stated circumstances, and the later notification was not treated as the sole basis for refund. On that footing, no interference with the lower authority's view was warranted and the refund claim failed. Case-Laws Central Excise Tue, 13 Jan 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=88308