https://www.taxtmi.com/caselaws?id=206974 An exemption under Notification No. 202/88-CE was available only where final products were made from duty-paid inputs, and ship-breaking material exempt under Notification No. 44/93-CE could not be treated as duty-paid absent proof from the assessee. The resulting denial of that exemption meant the related clearances had to be counted in computing aggregate value, causing the SSI clearance limit under Notification No. 1/93-CE to be exhausted for March 1994. The duty demands were therefore sustained on both counts. en-us Thu, 05 May 2011 00:00:00 +0530 Thu, 24 Nov 2011 07:52:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=206974 An exemption under Notification No. 202/88-CE was available only where final products were made from duty-paid inputs, and ship-breaking material exempt under Notification No. 44/93-CE could not be treated as duty-paid absent proof from the assessee. The resulting denial of that exemption meant the related clearances had to be counted in computing aggregate value, causing the SSI clearance limit under Notification No. 1/93-CE to be exhausted for March 1994. The duty demands were therefore sustained on both counts. Case-Laws Central Excise Thu, 05 May 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=206974