https://www.taxtmi.com/caselaws?id=113062 Exemption under Notification No. 275/88-C.E. was held available because the notification required duty-paid inputs but did not require exclusive use of such inputs. The use of internally generated scrap from an earlier exempt stage did not change the character of the input chain or defeat the exemption. The Revenue's challenge to the Commissioner (Appeals)'s grant of relief was therefore not sustainable, and the exemption order was maintained. en-us Wed, 11 Aug 2004 00:00:00 +0530 Thu, 03 May 2012 15:41:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=113062 Exemption under Notification No. 275/88-C.E. was held available because the notification required duty-paid inputs but did not require exclusive use of such inputs. The use of internally generated scrap from an earlier exempt stage did not change the character of the input chain or defeat the exemption. The Revenue's challenge to the Commissioner (Appeals)'s grant of relief was therefore not sustainable, and the exemption order was maintained. Case-Laws Central Excise Wed, 11 Aug 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=113062