https://www.taxtmi.com/caselaws?id=93464 Exemption under Notification No. 275/88 was denied for final products made from scrap cleared from the assessee's own factory at nil duty, because such scrap was clearly recognisable as non-duty paid and the notification condition was not met. Exemption was allowed for final products made from scrap bought from the open market, as the only allegation in the notice was non-duty-paid character, the finding could not go beyond the notice, and the Revenue failed to prove that the scrap was non-duty paid. The assessee thus succeeded only in part, with relief limited to the open-market scrap. en-us Tue, 02 May 2000 00:00:00 +0530 Fri, 11 Nov 2011 15:48:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=93464 Exemption under Notification No. 275/88 was denied for final products made from scrap cleared from the assessee's own factory at nil duty, because such scrap was clearly recognisable as non-duty paid and the notification condition was not met. Exemption was allowed for final products made from scrap bought from the open market, as the only allegation in the notice was non-duty-paid character, the finding could not go beyond the notice, and the Revenue failed to prove that the scrap was non-duty paid. The assessee thus succeeded only in part, with relief limited to the open-market scrap. Case-Laws Central Excise Tue, 02 May 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=93464