https://www.taxtmi.com/caselaws?id=98060 Bars and rods manufactured from old and used railway materials were not eligible for the exemption under Notification No. 202/88-C.E. because the inputs were treated as old and unserviceable re-rollable scrap, not the specified qualifying inputs, so the exemption claim failed on merits. However, departmental practice and Board circulars had created a bona fide belief that such materials were eligible inputs, and on that basis the extended period under Section 11A of the Central Excise Act was unavailable. The demand was therefore confined to the normal limitation period and could not be sustained by invoking the extended period. en-us Mon, 16 Aug 1999 00:00:00 +0530 Thu, 19 Jan 2012 10:52:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=98060 Bars and rods manufactured from old and used railway materials were not eligible for the exemption under Notification No. 202/88-C.E. because the inputs were treated as old and unserviceable re-rollable scrap, not the specified qualifying inputs, so the exemption claim failed on merits. However, departmental practice and Board circulars had created a bona fide belief that such materials were eligible inputs, and on that basis the extended period under Section 11A of the Central Excise Act was unavailable. The demand was therefore confined to the normal limitation period and could not be sustained by invoking the extended period. Case-Laws Central Excise Mon, 16 Aug 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=98060