2018 (8) TMI 1081

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....i A. Mishra, Dy. Commr (A.R.) ORDER Per: Ramesh Nair, The brief facts of the case are that the appellant is a Rolling mill wherein the raw material, i.e., scrap is used for manufacturing of final product on which they are claiming exemption under notification No. 202/88- CE dated 20.05.1988. As per the condition of the notification, the exemption is available only on the goods manufacture....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....of Central Excise, Kanpur 2001 (136) E.L.T. 1031 (Tri.- Del.) 2. Nagpur Re-rolling mills vs. Collector of Central Excise, Nagpur 2001 (136) E.L.T. 423 (Tri- Del.) 3. Iron factory vs Collector of Central Excise, Chandigarh 1998 (98) E.L.T. 366 (Tribunal) 3. Sh. Amit Mishra, Ld. Dy. Commr. (AR) appearing on behalf of the Revenue reiterates the findings of the impugned order. 4. We have c....