https://www.taxtmi.com/caselaws?id=3064 The Apex Court ruled that goods cleared at 'Nil' duty under Notification No. 06/2002-C.E. cannot be considered as cleared with 'appropriate duty'. The Respondents were found eligible for exemption as they used duty paid HDPE/PP Granules to manufacture ropes, meeting the Notification's conditions. The Tribunal rejected the Revenue's appeal, affirming the eligibility for exemption under the Notification for the final product, plastic ropes, manufactured from duty paid granules. en-us Fri, 21 Sep 2007 00:00:00 +0530 Wed, 16 Apr 2008 16:02:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=3064 The Apex Court ruled that goods cleared at 'Nil' duty under Notification No. 06/2002-C.E. cannot be considered as cleared with 'appropriate duty'. The Respondents were found eligible for exemption as they used duty paid HDPE/PP Granules to manufacture ropes, meeting the Notification's conditions. The Tribunal rejected the Revenue's appeal, affirming the eligibility for exemption under the Notification for the final product, plastic ropes, manufactured from duty paid granules. Case-Laws Central Excise Fri, 21 Sep 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=3064