https://www.taxtmi.com/caselaws?id=95855 An exemption notification limited to goods manufactured from inputs specified in its annexed table could not be claimed for finished products made from market-purchased waste and scrap, because iron and steel scrap under Heading 7204 was not a specified input. On that basis, the benefit of Notification No. 208/83-C.E. was denied. Non-disclosure in the classification list that the final products were manufactured from waste and scrap amounted to suppression of material facts, so the extended period of limitation under Section 11A was held invokable. The impugned order was set aside and the Revenue's appeal was allowed. en-us Fri, 04 Aug 2000 00:00:00 +0530 Thu, 15 Dec 2011 14:50:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=95855 An exemption notification limited to goods manufactured from inputs specified in its annexed table could not be claimed for finished products made from market-purchased waste and scrap, because iron and steel scrap under Heading 7204 was not a specified input. On that basis, the benefit of Notification No. 208/83-C.E. was denied. Non-disclosure in the classification list that the final products were manufactured from waste and scrap amounted to suppression of material facts, so the extended period of limitation under Section 11A was held invokable. The impugned order was set aside and the Revenue's appeal was allowed. Case-Laws Central Excise Fri, 04 Aug 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=95855