https://www.taxtmi.com/caselaws?id=109769 Exemption under Notification No. 202/88 was available where railway scrap used as input was duty paid, and the duty-paid character of such purchased scrap was to be presumed unless the Revenue proved otherwise. The Tribunal applied the Supreme Court view that old and used railway material can fall within the notification, and followed the Allahabad High Court principle that the burden rests on the Revenue to show that the inputs were non-duty paid. As the Revenue failed to establish that the scrap bought from the railways was non-duty paid, the contrary assumption in the impugned order was incorrect and the exemption was upheld. en-us Tue, 17 Dec 2002 00:00:00 +0530 Wed, 11 Apr 2012 17:32:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=109769 Exemption under Notification No. 202/88 was available where railway scrap used as input was duty paid, and the duty-paid character of such purchased scrap was to be presumed unless the Revenue proved otherwise. The Tribunal applied the Supreme Court view that old and used railway material can fall within the notification, and followed the Allahabad High Court principle that the burden rests on the Revenue to show that the inputs were non-duty paid. As the Revenue failed to establish that the scrap bought from the railways was non-duty paid, the contrary assumption in the impugned order was incorrect and the exemption was upheld. Case-Laws Central Excise Tue, 17 Dec 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=109769