https://www.taxtmi.com/caselaws?id=247164 Notification No. 202/88-CE extended exemption to specified final products made from inputs in Chapters 72 and 73 that had already suffered duty. The explanation created a presumption that all domestic stocks of such inputs were duty paid unless clearly recognizable as non-duty paid. Old railway rails bought in auction were not shown by the Department to be clearly recognizable as non-duty paid, and the adverse finding rested on assumption rather than evidence. In that setting, the exemption could not be denied, and the benefit of the notification was held to apply to the assessee. en-us Fri, 04 Apr 2014 00:00:00 +0530 Thu, 04 Sep 2014 16:46:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=247164 Notification No. 202/88-CE extended exemption to specified final products made from inputs in Chapters 72 and 73 that had already suffered duty. The explanation created a presumption that all domestic stocks of such inputs were duty paid unless clearly recognizable as non-duty paid. Old railway rails bought in auction were not shown by the Department to be clearly recognizable as non-duty paid, and the adverse finding rested on assumption rather than evidence. In that setting, the exemption could not be denied, and the benefit of the notification was held to apply to the assessee. Case-Laws Central Excise Fri, 04 Apr 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=247164