https://www.taxtmi.com/caselaws?id=92727 Exemption under Notification No. 202/88-C.E. was confined to inputs matching the specific descriptions in the notification's table, and rollable or re-rollable scrap/material did not fall within those eligible inputs. The assessee had the burden to prove strict compliance with the exemption entry, and the invoice descriptions did not establish such entitlement. The claimed benefit therefore failed, and the exemption was not available. en-us Tue, 31 Aug 1999 00:00:00 +0530 Fri, 04 Nov 2011 16:23:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=92727 Exemption under Notification No. 202/88-C.E. was confined to inputs matching the specific descriptions in the notification's table, and rollable or re-rollable scrap/material did not fall within those eligible inputs. The assessee had the burden to prove strict compliance with the exemption entry, and the invoice descriptions did not establish such entitlement. The claimed benefit therefore failed, and the exemption was not available. Case-Laws Central Excise Tue, 31 Aug 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=92727