https://www.taxtmi.com/caselaws?id=91013 Aluminium circles made from waste and scrap of aluminium remained eligible for exemption under Notification No. 180/88-C.E. because the notification deemed aluminium and its products to be duty paid unless clearly recognisable as non-duty paid. Scrap used as input was treated as a product of aluminium for this purpose, so the Revenue had to prove that the scrap fell within the exception. On the facts relied on, that burden was not discharged, and the exemption continued to apply. en-us Thu, 20 May 1999 00:00:00 +0530 Thu, 13 Oct 2011 12:13:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=91013 Aluminium circles made from waste and scrap of aluminium remained eligible for exemption under Notification No. 180/88-C.E. because the notification deemed aluminium and its products to be duty paid unless clearly recognisable as non-duty paid. Scrap used as input was treated as a product of aluminium for this purpose, so the Revenue had to prove that the scrap fell within the exception. On the facts relied on, that burden was not discharged, and the exemption continued to apply. Case-Laws Central Excise Thu, 20 May 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=91013