2002 (12) TMI 545

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....ant. Shri Jagdish Singh, JDR, for the Respondent. [Order per : Justice K.K. Usha, President]. - The only issue arising in this appeal at the instance of the assessee is whether it is entitled to the benefit of Notification No. 202/88, dated 20-5-88, as amended. Under the impugned order it was held that the appellant had used railways scrap in the manufacture of MS rods/bars which are to b....

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....uffered the duty. The only controversy was whether inputs used by the appellant would answer the description of the goods specified in Column (2) of the Table annexed to the Notification. The Supreme Court took the view that old and used railway material which were inputs would answer the description in Column (2), namely, angles, shapes and sections of iron of non-alloy steel (other than slotted ....