https://www.taxtmi.com/caselaws?id=236844 Exemption under Notification No. 202/88-C.E. was available only to duty-paid inputs, so ship-breaking scrap cleared under exemption under Notification No. 44/93-C.E. did not qualify. The Tribunal followed earlier decisions on the same point and distinguished the Supreme Court decision cited by the assessee on facts. Because the scrap was ineligible for the first exemption, its clearances had to be included in the aggregate value for exemption under Notification No. 1/93-C.E., and the consequential demand was sustainable. en-us Mon, 19 Sep 2011 00:00:00 +0530 Mon, 02 Sep 2013 18:02:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=236844 Exemption under Notification No. 202/88-C.E. was available only to duty-paid inputs, so ship-breaking scrap cleared under exemption under Notification No. 44/93-C.E. did not qualify. The Tribunal followed earlier decisions on the same point and distinguished the Supreme Court decision cited by the assessee on facts. Because the scrap was ineligible for the first exemption, its clearances had to be included in the aggregate value for exemption under Notification No. 1/93-C.E., and the consequential demand was sustainable. Case-Laws Central Excise Mon, 19 Sep 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=236844