https://www.taxtmi.com/caselaws?id=93894 Imported coils used in the manufacture of electrolytic tinplates satisfied the exemption condition even though scrap was generated during the continuous process. The inevitable process loss did not mean that an equivalent quantity of inputs had remained unused, and exact input-output correlation was treated as technologically impracticable in this manufacturing context. Payment of duty on the scrap also supported the view that the imported inputs had been put to the intended end-use. On that basis, the exemption was not denied and no differential customs duty arose on the scrap-generated quantity of input. en-us Mon, 26 Jun 2000 00:00:00 +0530 Thu, 17 Nov 2011 16:18:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=93894 Imported coils used in the manufacture of electrolytic tinplates satisfied the exemption condition even though scrap was generated during the continuous process. The inevitable process loss did not mean that an equivalent quantity of inputs had remained unused, and exact input-output correlation was treated as technologically impracticable in this manufacturing context. Payment of duty on the scrap also supported the view that the imported inputs had been put to the intended end-use. On that basis, the exemption was not denied and no differential customs duty arose on the scrap-generated quantity of input. Case-Laws Central Excise Mon, 26 Jun 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=93894