https://www.taxtmi.com/caselaws?id=165564 Brass cylinders, pipes and tubes were treated as castings under Item 26A(1a) of the First Schedule to the Central Excises and Salt Act, 1944, and the same classification was applied for the earlier period as well. The exemption notification covered goods under that item when manufactured from old scrap of copper and copper alloys on which the prescribed duty had been paid. Because the petitioners claimed manufacture from such scrap, the excise authorities were required to examine the refund claim on the true legal and factual basis. The impugned orders were quashed and the matter was remitted for fresh reconsideration of exemption and refund entitlement. en-us Tue, 04 Oct 1977 00:00:00 +0530 Fri, 01 Aug 2014 13:22:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=165564 Brass cylinders, pipes and tubes were treated as castings under Item 26A(1a) of the First Schedule to the Central Excises and Salt Act, 1944, and the same classification was applied for the earlier period as well. The exemption notification covered goods under that item when manufactured from old scrap of copper and copper alloys on which the prescribed duty had been paid. Because the petitioners claimed manufacture from such scrap, the excise authorities were required to examine the refund claim on the true legal and factual basis. The impugned orders were quashed and the matter was remitted for fresh reconsideration of exemption and refund entitlement. Case-Laws Central Excise Tue, 04 Oct 1977 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=165564