https://www.taxtmi.com/caselaws?id=98293 Brass billets manufactured as an intermediate product from duty-paid waste and scrap required independent examination for exemption under the relevant notifications, because eligibility could not be denied solely on the ground that exemption had already been claimed for the final brass rods. The undisputed duty-paid character of the inputs and absence of input credit supported reconsideration of the billets' status on their own terms. The matter was therefore remanded to the Commissioner for fresh determination of exemption eligibility. en-us Wed, 07 Jun 2000 00:00:00 +0530 Thu, 19 Jan 2012 18:52:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=98293 Brass billets manufactured as an intermediate product from duty-paid waste and scrap required independent examination for exemption under the relevant notifications, because eligibility could not be denied solely on the ground that exemption had already been claimed for the final brass rods. The undisputed duty-paid character of the inputs and absence of input credit supported reconsideration of the billets' status on their own terms. The matter was therefore remanded to the Commissioner for fresh determination of exemption eligibility. Case-Laws Central Excise Wed, 07 Jun 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=98293