https://www.taxtmi.com/caselaws?id=89406 Exemption under Notification No. 202/88 for iron and steel rods and bars made from re-rollable materials depended on whether such inputs qualified within the notification's scope. The Board's Circular No. 27/89 on re-rollable scrap was binding and had not been considered by the lower authority, so the exemption claim had to be re-examined in light of that circular and the appellant's other submissions, including limitation. The matter was remanded to the jurisdictional Assistant Collector for fresh consideration on that basis. en-us Tue, 20 Oct 1998 00:00:00 +0530 Mon, 26 Sep 2011 18:28:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=89406 Exemption under Notification No. 202/88 for iron and steel rods and bars made from re-rollable materials depended on whether such inputs qualified within the notification's scope. The Board's Circular No. 27/89 on re-rollable scrap was binding and had not been considered by the lower authority, so the exemption claim had to be re-examined in light of that circular and the appellant's other submissions, including limitation. The matter was remanded to the jurisdictional Assistant Collector for fresh consideration on that basis. Case-Laws Central Excise Tue, 20 Oct 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=89406