https://www.taxtmi.com/caselaws?id=92051 Aluminium castings manufactured to specification for junction boxes were held not to fall within Heading 76.01, which covers unwrought aluminium such as ingots, billets, wire bars and wire rods. As the goods were instead treated as articles of aluminium under Heading 76.16, they were outside the scope of the Deemed Credit Order dated 01.06.1989. The fact that the castings were used in manufacture and had been cleared by exempted units did not bring them within the deemed credit scheme. Credit was therefore not available on the impugned castings. en-us Fri, 25 Sep 1998 00:00:00 +0530 Mon, 24 Oct 2011 12:38:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=92051 Aluminium castings manufactured to specification for junction boxes were held not to fall within Heading 76.01, which covers unwrought aluminium such as ingots, billets, wire bars and wire rods. As the goods were instead treated as articles of aluminium under Heading 76.16, they were outside the scope of the Deemed Credit Order dated 01.06.1989. The fact that the castings were used in manufacture and had been cleared by exempted units did not bring them within the deemed credit scheme. Credit was therefore not available on the impugned castings. Case-Laws Central Excise Fri, 25 Sep 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=92051