https://www.taxtmi.com/caselaws?id=40470 Bars and rods made from re-rollable scrap were treated as exempt from excise duty under Notification No. 206/63 because the phrase referring to duty already paid was construed to mean duty legally payable at the prior stage, not proof of actual recovery from the intermediate manufacturer. The exemption therefore could not be denied merely because the earlier stage omitted payment. Recovery from the downstream purchaser also failed: Rule 9(2) did not apply where clearance was with excise knowledge, Rule 10 was time-barred, and Rule 10A could not be used residually where Rule 10 governed. The departmental demand was unsustainable. en-us Wed, 25 Aug 1971 00:00:00 +0530 Sat, 08 May 2010 15:54:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=40470 Bars and rods made from re-rollable scrap were treated as exempt from excise duty under Notification No. 206/63 because the phrase referring to duty already paid was construed to mean duty legally payable at the prior stage, not proof of actual recovery from the intermediate manufacturer. The exemption therefore could not be denied merely because the earlier stage omitted payment. Recovery from the downstream purchaser also failed: Rule 9(2) did not apply where clearance was with excise knowledge, Rule 10 was time-barred, and Rule 10A could not be used residually where Rule 10 governed. The departmental demand was unsustainable. Case-Laws Central Excise Wed, 25 Aug 1971 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=40470