https://www.taxtmi.com/caselaws?id=91239 Scrap used as raw material was considered for exemption under Notification No. 208/83-C.E., with the central issue being whether it qualified as an "input" under the notification. The appellate authority had not made a clear finding on this point, and the factual basis for its conclusion was found to be contradictory. The matter was therefore remitted for fresh consideration on the relevant issue after giving the assessee an opportunity of hearing, and further orders were to follow on the basis of that finding. en-us Mon, 03 Aug 1998 00:00:00 +0530 Fri, 14 Oct 2011 17:25:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=91239 Scrap used as raw material was considered for exemption under Notification No. 208/83-C.E., with the central issue being whether it qualified as an "input" under the notification. The appellate authority had not made a clear finding on this point, and the factual basis for its conclusion was found to be contradictory. The matter was therefore remitted for fresh consideration on the relevant issue after giving the assessee an opportunity of hearing, and further orders were to follow on the basis of that finding. Case-Laws Central Excise Mon, 03 Aug 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=91239