https://www.taxtmi.com/caselaws?id=244994 The Tribunal examined whether the exemption notification required the final product to be made only from specified duty-paid raw materials. It read Notification No. 6/2002-C.E. as not imposing that restriction and held, prima facie, that the appellant could use non-duty-paid material along with duty-paid specified material. On that interpretation, the appellant made out a prima facie case for waiver of pre-deposit of duty, interest and penalty, and recovery was stayed pending the appeal. en-us Tue, 09 Apr 2013 00:00:00 +0530 Sat, 15 Mar 2014 11:01:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=244994 The Tribunal examined whether the exemption notification required the final product to be made only from specified duty-paid raw materials. It read Notification No. 6/2002-C.E. as not imposing that restriction and held, prima facie, that the appellant could use non-duty-paid material along with duty-paid specified material. On that interpretation, the appellant made out a prima facie case for waiver of pre-deposit of duty, interest and penalty, and recovery was stayed pending the appeal. Case-Laws Central Excise Tue, 09 Apr 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=244994