https://www.taxtmi.com/caselaws?id=899 Exemption under Notification No. 202/88-CE, as amended, applied to wire rods and bars manufactured from old and used scrap inputs where the inputs fell within the notification's description and the statutory presumption treated all stock of inputs as duty paid unless clearly recognisable as non-duty paid. The Revenue did not rebut that presumption on the facts, as the inputs were old railway materials and scrap purchased through kabadis from government auctions. The issue was also governed by an earlier SC decision on the same notification, and the appellant was held entitled to the exemption. en-us Tue, 07 Nov 2006 00:00:00 +0530 Thu, 16 Jan 2014 09:58:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=899 Exemption under Notification No. 202/88-CE, as amended, applied to wire rods and bars manufactured from old and used scrap inputs where the inputs fell within the notification's description and the statutory presumption treated all stock of inputs as duty paid unless clearly recognisable as non-duty paid. The Revenue did not rebut that presumption on the facts, as the inputs were old railway materials and scrap purchased through kabadis from government auctions. The issue was also governed by an earlier SC decision on the same notification, and the appellant was held entitled to the exemption. Case-Laws Central Excise Tue, 07 Nov 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=899