https://www.taxtmi.com/caselaws?id=96959 Steel pipes and tubes manufactured from bars were found not to qualify for exemption under Notification No. 202/88-C.E. dated 20.05.1988. The statutory records described the inputs as M.S. bars, and the director's statement under Section 14 of the Central Excise Act admitted that the goods were made out of bars. Relying on its earlier view that pipes and tubes made from bars fall outside the notification, the Tribunal held the claimed exemption was unavailable and upheld the demand and penalty. en-us Tue, 11 Apr 2000 00:00:00 +0530 Fri, 13 Jan 2012 14:34:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=96959 Steel pipes and tubes manufactured from bars were found not to qualify for exemption under Notification No. 202/88-C.E. dated 20.05.1988. The statutory records described the inputs as M.S. bars, and the director's statement under Section 14 of the Central Excise Act admitted that the goods were made out of bars. Relying on its earlier view that pipes and tubes made from bars fall outside the notification, the Tribunal held the claimed exemption was unavailable and upheld the demand and penalty. Case-Laws Central Excise Tue, 11 Apr 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=96959