https://www.taxtmi.com/caselaws?id=91526 Exemption under Notification No. 208/83-C.E. was unavailable where re-rollable scrap was obtained directly from ship-breakers and remained recognisable as non-duty paid, because the notification required inputs that had already suffered duty. A trade notice on proforma credit under Rule 56A could not override the express terms of the notification, and the fact that no credit was taken did not cure the absence of duty payment on the inputs. The extended period of limitation under the proviso to Section 11A was also upheld, as the claim of bona fide belief was rejected on the footing that the exemption was plainly inapplicable. en-us Thu, 07 Nov 1996 00:00:00 +0530 Tue, 18 Oct 2011 17:24:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=91526 Exemption under Notification No. 208/83-C.E. was unavailable where re-rollable scrap was obtained directly from ship-breakers and remained recognisable as non-duty paid, because the notification required inputs that had already suffered duty. A trade notice on proforma credit under Rule 56A could not override the express terms of the notification, and the fact that no credit was taken did not cure the absence of duty payment on the inputs. The extended period of limitation under the proviso to Section 11A was also upheld, as the claim of bona fide belief was rejected on the footing that the exemption was plainly inapplicable. Case-Laws Central Excise Thu, 07 Nov 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=91526