https://www.taxtmi.com/caselaws?id=95657 Exemption for brass sheets and circles manufactured from market-purchased scrap depends on proof that the input scrap was clearly recognisable as non-duty paid. The Revenue must establish non-payment of duty through evidence and cannot rely on assumptions or presumptions. Scrap arising through prolonged use and wear cannot be treated as non-duty paid merely because its duty-paid status as scrap is unestablished, where duty may have been paid on the original metal articles. The exemption benefit was therefore available, and the adverse order was set aside. en-us Fri, 16 Jun 2000 00:00:00 +0530 Wed, 14 Dec 2011 11:07:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=95657 Exemption for brass sheets and circles manufactured from market-purchased scrap depends on proof that the input scrap was clearly recognisable as non-duty paid. The Revenue must establish non-payment of duty through evidence and cannot rely on assumptions or presumptions. Scrap arising through prolonged use and wear cannot be treated as non-duty paid merely because its duty-paid status as scrap is unestablished, where duty may have been paid on the original metal articles. The exemption benefit was therefore available, and the adverse order was set aside. Case-Laws Central Excise Fri, 16 Jun 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=95657