https://www.taxtmi.com/caselaws?id=116567 Exemption under Notification No. 202/88-C.E. was available for products manufactured from rails, wheels, fish plates and similar materials purchased directly from the Railways because the governing issue was already covered by the Allahabad High Court in Lakshmi Rolling Mills, a view confirmed by the Supreme Court. The contrary ruling in Elphinstone Metal Rolling Mills was distinguished as it concerned a different notification, and Mohan Steels Ltd. was held inapplicable because it involved scrap bought from kabaries rather than direct railway purchases. The article concludes that the binding higher-court view governed entitlement to the exemption and supported 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. was available for products manufactured from rails, wheels, fish plates and similar materials purchased directly from the Railways because the governing issue was already covered by the Allahabad High Court in Lakshmi Rolling Mills, a view confirmed by the Supreme Court. The contrary ruling in Elphinstone Metal Rolling Mills was distinguished as it concerned a different notification, and Mohan Steels Ltd. was held inapplicable because it involved scrap bought from kabaries rather than direct railway purchases. The article concludes that the binding higher-court view governed entitlement to the exemption and supported consequential relief. Case-Laws Central Excise Tue, 02 Aug 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=116567