https://www.taxtmi.com/caselaws?id=46969 An excise exemption conditioned on use of duty-paid raw material was denied because copper scrap bought from the open market could not be presumed to have suffered duty; the assessee had to show actual duty payment or another acceptable basis, and that requirement was not met. The limitation plea also failed because the classification list was still unapproved when the show cause notice issued, so limitation ran from finalization of classification rather than from the filing date. The Supreme Court therefore upheld rejection of both the exemption claim and the challenge to limitation. en-us Wed, 05 May 2004 00:00:00 +0530 Mon, 28 Apr 2014 12:11:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=46969 An excise exemption conditioned on use of duty-paid raw material was denied because copper scrap bought from the open market could not be presumed to have suffered duty; the assessee had to show actual duty payment or another acceptable basis, and that requirement was not met. The limitation plea also failed because the classification list was still unapproved when the show cause notice issued, so limitation ran from finalization of classification rather than from the filing date. The Supreme Court therefore upheld rejection of both the exemption claim and the challenge to limitation. Case-Laws Central Excise Wed, 05 May 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=46969