https://www.taxtmi.com/caselaws?id=203799 Exemption on inputs used in the manufacture of non-alloy steel ingots and billets was unavailable where the relevant notification, as amended, expressly excluded final products classifiable under sub-headings 7206.90 and 7207.90. The goods in question fell within that excluded category, and the subsequent circular confirmed that the notification benefit did not extend to such cases. On that basis, the exemption claim failed and the demand was sustained. en-us Thu, 20 Jan 2011 00:00:00 +0530 Thu, 06 Jun 2013 16:39:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=203799 Exemption on inputs used in the manufacture of non-alloy steel ingots and billets was unavailable where the relevant notification, as amended, expressly excluded final products classifiable under sub-headings 7206.90 and 7207.90. The goods in question fell within that excluded category, and the subsequent circular confirmed that the notification benefit did not extend to such cases. On that basis, the exemption claim failed and the demand was sustained. Case-Laws Central Excise Thu, 20 Jan 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=203799