https://www.taxtmi.com/caselaws?id=94364 Exemption for cast articles of aluminium and copper was examined against a condition that the final products be manufactured from inputs on which excise or countervailing duty had already been paid. The Board's circular clarified that exemption could not be denied merely because the aluminium and copper ingots were cleared on nil duty, and the Supreme Court had applied the same approach in similar circumstances. As the departmental orders were contrary to that circular and the notification was covered by its illustration, denial of exemption was held unsustainable and the assessee's claim was accepted. en-us Mon, 15 Jun 1998 00:00:00 +0530 Mon, 21 Nov 2011 18:41:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=94364 Exemption for cast articles of aluminium and copper was examined against a condition that the final products be manufactured from inputs on which excise or countervailing duty had already been paid. The Board's circular clarified that exemption could not be denied merely because the aluminium and copper ingots were cleared on nil duty, and the Supreme Court had applied the same approach in similar circumstances. As the departmental orders were contrary to that circular and the notification was covered by its illustration, denial of exemption was held unsustainable and the assessee's claim was accepted. Case-Laws Central Excise Mon, 15 Jun 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=94364