https://www.taxtmi.com/caselaws?id=41150 Products rolled out of steel melting scrap did not qualify for exemption under Notification No. 206/63 because the input was treated as steel melting scrap under Item 26 of the Central Excise Tariff, not as fresh and unused re-rollable scrap under Item 25. The exemption claim therefore failed. Since the goods were found outside the category relied upon by the assessee, contravention of Rule 52A and Rule 173G was established on the record, and the penalty was upheld as lawful. The order-in-appeal was affirmed and the revision application rejected. en-us Tue, 06 Feb 1979 00:00:00 +0530 Fri, 21 May 2010 13:07:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=41150 Products rolled out of steel melting scrap did not qualify for exemption under Notification No. 206/63 because the input was treated as steel melting scrap under Item 26 of the Central Excise Tariff, not as fresh and unused re-rollable scrap under Item 25. The exemption claim therefore failed. Since the goods were found outside the category relied upon by the assessee, contravention of Rule 52A and Rule 173G was established on the record, and the penalty was upheld as lawful. The order-in-appeal was affirmed and the revision application rejected. Case-Laws Central Excise Tue, 06 Feb 1979 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=41150