https://www.taxtmi.com/caselaws?id=94081 Exemption under Notification No. 450/86-C.E. was denied for stainless steel hot patti/patta manufactured from stainless steel flats because the notification applied only where the inputs used in manufacture had suffered duty and no credit had been taken under the Central Excise Rules. The decisive fact was that the final product was made from flats, not from duty-paid ingots as such, and no duty had been paid on the flats. The later amendment in Notification No. 63/90-CE enlarged the exemption to cover patti/patta made from duty-paid ingots or flats, but it was not part of the original notification and could not be applied to the earlier period. en-us Mon, 18 Sep 2000 00:00:00 +0530 Fri, 18 Nov 2011 18:33:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=94081 Exemption under Notification No. 450/86-C.E. was denied for stainless steel hot patti/patta manufactured from stainless steel flats because the notification applied only where the inputs used in manufacture had suffered duty and no credit had been taken under the Central Excise Rules. The decisive fact was that the final product was made from flats, not from duty-paid ingots as such, and no duty had been paid on the flats. The later amendment in Notification No. 63/90-CE enlarged the exemption to cover patti/patta made from duty-paid ingots or flats, but it was not part of the original notification and could not be applied to the earlier period. Case-Laws Central Excise Mon, 18 Sep 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=94081