https://www.taxtmi.com/caselaws?id=114625 Unwrought lead manufactured from scrap cleared under Notification No. 186/84 did not qualify for exemption under Notification No. 37/81 because that exemption applied only where the input was old duty paid waste or scrap, or other materials on which the requisite excise duty or additional duty had been paid. The scrap used here had been cleared free of duty for captive consumption and therefore lacked the duty paid status required by the exemption condition. A prior departmental order cited by the appellant did not change that position because it did not establish that the input satisfied the duty paid requirement. The exemption was therefore unavailable. en-us Wed, 06 Oct 2004 00:00:00 +0530 Fri, 18 May 2012 15:06:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=114625 Unwrought lead manufactured from scrap cleared under Notification No. 186/84 did not qualify for exemption under Notification No. 37/81 because that exemption applied only where the input was old duty paid waste or scrap, or other materials on which the requisite excise duty or additional duty had been paid. The scrap used here had been cleared free of duty for captive consumption and therefore lacked the duty paid status required by the exemption condition. A prior departmental order cited by the appellant did not change that position because it did not establish that the input satisfied the duty paid requirement. The exemption was therefore unavailable. Case-Laws Central Excise Wed, 06 Oct 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=114625