https://www.taxtmi.com/caselaws?id=95756 Notification No. 55/86-C.E. permitted duty-free receipt of steel waste and scrap where the materials were shown to have been used in manufacturing specified goods, even though molten steel was transferred to an adjacent factory for casting manufacture. The notification did not require manufacture to occur solely in the licence holder's premises, and compliance with the Chapter X procedure and proof of actual use supported exemption. The duty demand was therefore unsustainable on alleged misuse. The limitation objection failed because the limitation provision in Section 11A(1) could not be applied to a demand under Rule 196 in the manner claimed. The appeal succeeded and the duty demand was set aside. en-us Wed, 18 Oct 2000 00:00:00 +0530 Wed, 14 Dec 2011 17:06:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=95756 Notification No. 55/86-C.E. permitted duty-free receipt of steel waste and scrap where the materials were shown to have been used in manufacturing specified goods, even though molten steel was transferred to an adjacent factory for casting manufacture. The notification did not require manufacture to occur solely in the licence holder's premises, and compliance with the Chapter X procedure and proof of actual use supported exemption. The duty demand was therefore unsustainable on alleged misuse. The limitation objection failed because the limitation provision in Section 11A(1) could not be applied to a demand under Rule 196 in the manner claimed. The appeal succeeded and the duty demand was set aside. Case-Laws Central Excise Wed, 18 Oct 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=95756