https://www.taxtmi.com/caselaws?id=46376 Notification No. 202/88-C.E. was applied to final products manufactured from old and used railway materials, with the central question being whether those materials could be treated as the notified inputs, namely angles, shapes and sections of iron of non-alloy steel. The Court noted that similar unspecified angles, shapes and sections had been accepted under the earlier tariff regime, and that the Board had accepted extension of the same benefit under the new regime. On that basis, the inputs were held to fall within the notification, and the exemption was available; the contrary demand was therefore unsustainable. en-us Thu, 24 Oct 2002 00:00:00 +0530 Sat, 17 Jul 2010 13:49:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=46376 Notification No. 202/88-C.E. was applied to final products manufactured from old and used railway materials, with the central question being whether those materials could be treated as the notified inputs, namely angles, shapes and sections of iron of non-alloy steel. The Court noted that similar unspecified angles, shapes and sections had been accepted under the earlier tariff regime, and that the Board had accepted extension of the same benefit under the new regime. On that basis, the inputs were held to fall within the notification, and the exemption was available; the contrary demand was therefore unsustainable. Case-Laws Central Excise Thu, 24 Oct 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=46376