https://www.taxtmi.com/caselaws?id=89492 Notification No. 206/63 exempted goods manufactured from specified excise duty-paid inputs and old, used re-rollable scrap; imported iron and steel bars and rods were outside its scope. Countervailing duty paid on imported inputs did not satisfy the notification's condition, so the exemption claim failed. However, the duty demand was time-barred because the show-cause notice was issued beyond the normal limitation period, alleged no suppression, and the classification list claiming exemption had been approved. The extended limitation period was therefore unavailable, and the demand could not survive despite denial of the exemption. en-us Wed, 02 Dec 1998 00:00:00 +0530 Tue, 27 Sep 2011 14:42:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=89492 Notification No. 206/63 exempted goods manufactured from specified excise duty-paid inputs and old, used re-rollable scrap; imported iron and steel bars and rods were outside its scope. Countervailing duty paid on imported inputs did not satisfy the notification's condition, so the exemption claim failed. However, the duty demand was time-barred because the show-cause notice was issued beyond the normal limitation period, alleged no suppression, and the classification list claiming exemption had been approved. The extended limitation period was therefore unavailable, and the demand could not survive despite denial of the exemption. Case-Laws Central Excise Wed, 02 Dec 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=89492