https://www.taxtmi.com/caselaws?id=101826 Exemption under Notification No. 208/83-C.E. applied only where the inputs had already suffered excise duty or additional customs duty. The benefit was denied for ship-breaking scrap because the assessee failed to prove actual duty payment on scrap bought directly from ship-breakers; gate passes for later periods showed the scrap was exempt or carried nil duty. The argument that duty on the ship itself should be treated as duty on the scrap was rejected. The exemption claim therefore failed, and the duty demand was sustained. en-us Tue, 14 May 2002 00:00:00 +0530 Sat, 11 Feb 2012 12:29:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=101826 Exemption under Notification No. 208/83-C.E. applied only where the inputs had already suffered excise duty or additional customs duty. The benefit was denied for ship-breaking scrap because the assessee failed to prove actual duty payment on scrap bought directly from ship-breakers; gate passes for later periods showed the scrap was exempt or carried nil duty. The argument that duty on the ship itself should be treated as duty on the scrap was rejected. The exemption claim therefore failed, and the duty demand was sustained. Case-Laws Central Excise Tue, 14 May 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=101826