https://www.taxtmi.com/caselaws?id=365609 The Tribunal allowed the appeal by remanding the case to the adjudicating authority for reconsideration. The appellant, a Rolling mill, claimed exemption under notification No. 202/88-CE for goods produced from scrap, disputing the department's contention that purchasing scrap from a ship breaking unit rendered the final product ineligible for exemption. The Tribunal found that the invoices indicated purchases from various scrap traders, not solely from the ship breaking unit as alleged. Emphasizing the importance of verifying the source of purchased scrap, the Tribunal directed a fresh assessment based on the appellant's submissions and relevant legal precedents to ensure accurate determination of duty payment status. en-us Tue, 03 Jul 2018 00:00:00 +0530 Tue, 21 Aug 2018 06:41:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=365609 The Tribunal allowed the appeal by remanding the case to the adjudicating authority for reconsideration. The appellant, a Rolling mill, claimed exemption under notification No. 202/88-CE for goods produced from scrap, disputing the department's contention that purchasing scrap from a ship breaking unit rendered the final product ineligible for exemption. The Tribunal found that the invoices indicated purchases from various scrap traders, not solely from the ship breaking unit as alleged. Emphasizing the importance of verifying the source of purchased scrap, the Tribunal directed a fresh assessment based on the appellant's submissions and relevant legal precedents to ensure accurate determination of duty payment status. Case-Laws Central Excise Tue, 03 Jul 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=365609