https://www.taxtmi.com/caselaws?id=97020 An exemption under Notification No. 208/83 could not be denied solely because the rerollable inputs used in producing mild steel bars had themselves been exempted or attracted nil duty under another notification. The Tribunal treated the issue as prima facie covered by an earlier decision holding that the notification did not require payment of a specific duty on inputs and that nil duty could satisfy the condition. On that basis, the assessee obtained waiver of pre-deposit, and the appeal was remanded to the Commissioner (Appeals) for disposal on merits without insisting on any deposit. en-us Wed, 16 Aug 2000 00:00:00 +0530 Fri, 13 Jan 2012 16:49:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=97020 An exemption under Notification No. 208/83 could not be denied solely because the rerollable inputs used in producing mild steel bars had themselves been exempted or attracted nil duty under another notification. The Tribunal treated the issue as prima facie covered by an earlier decision holding that the notification did not require payment of a specific duty on inputs and that nil duty could satisfy the condition. On that basis, the assessee obtained waiver of pre-deposit, and the appeal was remanded to the Commissioner (Appeals) for disposal on merits without insisting on any deposit. Case-Laws Central Excise Wed, 16 Aug 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=97020