https://www.taxtmi.com/caselaws?id=95725 An exemption under Notification No. 202/88-CE was unavailable for products made from used rails, sleepers, wheels and similar railway scrap because the notification required inputs on which excise duty had already been paid, and the auctioned railway materials had not suffered duty. Later inclusion of such materials in the notification did not create a presumption of duty-paid status or satisfy that condition precedent. A limitation plea based on the subsequent amendment also failed, as it did not change the core issue of whether the inputs were duty-paid. The appeals were therefore not allowed. en-us Tue, 29 Aug 2000 00:00:00 +0530 Wed, 14 Dec 2011 15:31:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=95725 An exemption under Notification No. 202/88-CE was unavailable for products made from used rails, sleepers, wheels and similar railway scrap because the notification required inputs on which excise duty had already been paid, and the auctioned railway materials had not suffered duty. Later inclusion of such materials in the notification did not create a presumption of duty-paid status or satisfy that condition precedent. A limitation plea based on the subsequent amendment also failed, as it did not change the core issue of whether the inputs were duty-paid. The appeals were therefore not allowed. Case-Laws Central Excise Tue, 29 Aug 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=95725