https://www.taxtmi.com/caselaws?id=92913 Exemption under Notification No. 174/84 applied to ingots, billets and bars manufactured from copper waste and scrap, even though the inputs were themselves exempt from excise duty. The legal position, as clarified by the Board's circular and the Supreme Court ratio, was that a benefit for finished goods cannot be denied merely because the inputs did not bear duty, where the exemption scheme covers goods made from such inputs. The contrary view taken by the authorities was inconsistent with that clarification, and the exemption remained available to the assessee. en-us Mon, 22 Feb 1999 00:00:00 +0530 Mon, 07 Nov 2011 10:51:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=92913 Exemption under Notification No. 174/84 applied to ingots, billets and bars manufactured from copper waste and scrap, even though the inputs were themselves exempt from excise duty. The legal position, as clarified by the Board's circular and the Supreme Court ratio, was that a benefit for finished goods cannot be denied merely because the inputs did not bear duty, where the exemption scheme covers goods made from such inputs. The contrary view taken by the authorities was inconsistent with that clarification, and the exemption remained available to the assessee. Case-Laws Central Excise Mon, 22 Feb 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=92913