https://www.taxtmi.com/caselaws?id=109785 Captively used copper billets qualified for the relevant exemption because Board circulars clarified that the requirement of duty having been "already paid" includes inputs attracting nil duty. The departmental interpretation excluding duty-free imported inputs could not prevail over binding circulars. An exemption claim could also be raised before the Tribunal despite not having been claimed earlier. Consequently, denial of the exemption was unsustainable, and the related demand and penalties did not survive. en-us Tue, 21 Jan 2003 00:00:00 +0530 Wed, 11 Apr 2012 18:11:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=109785 Captively used copper billets qualified for the relevant exemption because Board circulars clarified that the requirement of duty having been "already paid" includes inputs attracting nil duty. The departmental interpretation excluding duty-free imported inputs could not prevail over binding circulars. An exemption claim could also be raised before the Tribunal despite not having been claimed earlier. Consequently, denial of the exemption was unsustainable, and the related demand and penalties did not survive. Case-Laws Central Excise Tue, 21 Jan 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=109785