https://www.taxtmi.com/caselaws?id=116567 Exemption under Notification No. 202/88-C.E. applied to products manufactured from rails, wheels, fish plates and similar materials purchased directly from the Railways, treating those materials as duty paid. The applicable principle followed the earlier higher judicial determination in Lakshmi Rolling Mills, affirmed by the Supreme Court. Contrary authority concerning a different notification and a prior ruling involving scrap purchased from dealers did not govern materially distinct facts. The exemption claim therefore succeeded, with consequential relief. en-us Tue, 02 Aug 2005 00:00:00 +0530 Wed, 13 Jun 2012 16:36:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=116567 Exemption under Notification No. 202/88-C.E. applied to products manufactured from rails, wheels, fish plates and similar materials purchased directly from the Railways, treating those materials as duty paid. The applicable principle followed the earlier higher judicial determination in Lakshmi Rolling Mills, affirmed by the Supreme Court. Contrary authority concerning a different notification and a prior ruling involving scrap purchased from dealers did not govern materially distinct facts. The exemption claim therefore succeeded, with consequential relief. Case-Laws Central Excise Tue, 02 Aug 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=116567