https://www.taxtmi.com/caselaws?id=97568 The Tribunal allowed the appeal in a case concerning the use of "Circulating Scrap" in manufacturing steel ingots. The appellants were granted the benefit of notifications exempting steel ingots from duties, despite the Revenue's objections. The Tribunal ruled that as long as the Circulating Scrap originated from specified inputs, it did not violate the notifications' conditions. The appellants successfully argued that the use of Circulating Scrap was a technical necessity and did not disentitle them from the notifications. The Tribunal set aside the Revenue's order and granted the appellants the benefit of the exemptions. en-us Tue, 25 Jul 2000 00:00:00 +0530 Tue, 17 Jan 2012 12:40:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=97568 The Tribunal allowed the appeal in a case concerning the use of "Circulating Scrap" in manufacturing steel ingots. The appellants were granted the benefit of notifications exempting steel ingots from duties, despite the Revenue's objections. The Tribunal ruled that as long as the Circulating Scrap originated from specified inputs, it did not violate the notifications' conditions. The appellants successfully argued that the use of Circulating Scrap was a technical necessity and did not disentitle them from the notifications. The Tribunal set aside the Revenue's order and granted the appellants the benefit of the exemptions. Case-Laws Central Excise Tue, 25 Jul 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=97568