https://www.taxtmi.com/caselaws?id=121654 Re-rollable scrap purchased from the open market and used in manufacturing M.S. rods was treated as eligible for exemption under Notifications 90/88-C.E. and 202/88-C.E. The Tribunal relied on the Ministry's Circular No. 27/89 and the deeming fiction in Notification 202/88-C.E., under which domestic stocks of inputs are treated as duty-paid unless clearly identifiable as non-duty-paid or nil-rated. It also noted that Heading 7204 of the Central Excise Tariff, by itself, does not justify denial of exemption for re-rollable scrap. In the absence of tangible evidence from the department that the scrap was non-duty-paid, exemption could not be denied. en-us Thu, 22 Feb 2007 00:00:00 +0530 Wed, 01 Aug 2012 12:53:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=121654 Re-rollable scrap purchased from the open market and used in manufacturing M.S. rods was treated as eligible for exemption under Notifications 90/88-C.E. and 202/88-C.E. The Tribunal relied on the Ministry's Circular No. 27/89 and the deeming fiction in Notification 202/88-C.E., under which domestic stocks of inputs are treated as duty-paid unless clearly identifiable as non-duty-paid or nil-rated. It also noted that Heading 7204 of the Central Excise Tariff, by itself, does not justify denial of exemption for re-rollable scrap. In the absence of tangible evidence from the department that the scrap was non-duty-paid, exemption could not be denied. Case-Laws Central Excise Thu, 22 Feb 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=121654