2004 (12) TMI 527

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....g, Vice-President]. - When the case was called none appeared on behalf of the appellants. Heard learned SDR. 2. In this case the benefit of Notification No. 202/88-C.E., dated 20-5-1988 was denied to the appellants in respect of the final product on the ground that inputs used in the manufacture of final product are clearly recognizable as non-duty payable. 3. The contention of the a....

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....dmitted facts of the case are that appellants purchasing old and used rails on auction from the Railway and also purchasing scrap from the market and the same is used for the manufacture of the final product. The appellants were availing the benefit of Notification No. 202/88-C.E., dated 20-5-1988. The condition of the notification is that the finished goods are to be manufactured out of duty paid....