https://www.taxtmi.com/caselaws?id=93396 Old and used re-rollable scrap purchased from kabaries was held not to qualify as eligible input material for nil duty under Notification No. 202/88. The Tribunal applied earlier decisions that old and unserviceable re-rollable scrap falls outside the notification's specified inputs, and treated the material in question as admittedly old, used scrap. A decision under Notification No. 55/80-CE was found inapplicable because that notification was framed differently and did not extend the same benefit. The nil rate of duty was therefore unavailable, and the duty demand was upheld. en-us Tue, 08 Feb 2000 00:00:00 +0530 Thu, 10 Nov 2011 13:51:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=93396 Old and used re-rollable scrap purchased from kabaries was held not to qualify as eligible input material for nil duty under Notification No. 202/88. The Tribunal applied earlier decisions that old and unserviceable re-rollable scrap falls outside the notification's specified inputs, and treated the material in question as admittedly old, used scrap. A decision under Notification No. 55/80-CE was found inapplicable because that notification was framed differently and did not extend the same benefit. The nil rate of duty was therefore unavailable, and the duty demand was upheld. Case-Laws Central Excise Tue, 08 Feb 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=93396