https://www.taxtmi.com/caselaws?id=109785 Copper billets manufactured and used captively were treated as eligible for exemption under the relevant notification. The note states that the benefit could be raised before the Tribunal even if not claimed earlier, and that the expression requiring duty to have been paid included "nil duty paid" in light of binding Board circulars. The departmental view contrary to those circulars was rejected, with the result that the exemption was allowed and the demand and penalties were said not to 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 Copper billets manufactured and used captively were treated as eligible for exemption under the relevant notification. The note states that the benefit could be raised before the Tribunal even if not claimed earlier, and that the expression requiring duty to have been paid included "nil duty paid" in light of binding Board circulars. The departmental view contrary to those circulars was rejected, with the result that the exemption was allowed and the demand and penalties were said not to survive. Case-Laws Central Excise Tue, 21 Jan 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=109785