https://www.taxtmi.com/caselaws?id=247164 The High Court ruled in favor of the applicant, holding that the benefit of Notification No.202/88-CE dated 20.5.1988 should not be denied. The court found that the old rails purchased from Railways were not clearly recognizable as non-duty paid goods and emphasized that duty paid goods do not become non-duty paid simply due to age and usage. The court also supported the eligibility of re-rollable materials for deemed credit, stating that the burden of proof lies with the department to show that the inputs were non-duty paid. 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 The High Court ruled in favor of the applicant, holding that the benefit of Notification No.202/88-CE dated 20.5.1988 should not be denied. The court found that the old rails purchased from Railways were not clearly recognizable as non-duty paid goods and emphasized that duty paid goods do not become non-duty paid simply due to age and usage. The court also supported the eligibility of re-rollable materials for deemed credit, stating that the burden of proof lies with the department to show that the inputs were non-duty paid. Case-Laws Central Excise Fri, 04 Apr 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=247164