https://www.taxtmi.com/caselaws?id=109727 Tubes and pipes manufactured from bars were held ineligible for exemption under Notification No. 202/88-C.E. because the notification applied only to tubes and pipes made from hoops, strips and flats. The inputs used by the assessee had already been finally classified as bars in an earlier Tribunal decision, so that factual and classification basis could not be reopened. On those established facts, the exemption could not be claimed for goods made from a non-specified input, and the denial of exemption was upheld. en-us Thu, 29 Jul 1999 00:00:00 +0530 Wed, 11 Apr 2012 15:57:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=109727 Tubes and pipes manufactured from bars were held ineligible for exemption under Notification No. 202/88-C.E. because the notification applied only to tubes and pipes made from hoops, strips and flats. The inputs used by the assessee had already been finally classified as bars in an earlier Tribunal decision, so that factual and classification basis could not be reopened. On those established facts, the exemption could not be claimed for goods made from a non-specified input, and the denial of exemption was upheld. Case-Laws Central Excise Thu, 29 Jul 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=109727