2002 (12) TMI 545 - AT - Central Excise

Summary

The appeal was about the entitlement to benefit from Notification No. 202/88 for using railways scrap in manufacturing MS rods/bars. The Supreme Court ruled that old and used railway material as inputs qualify for the benefit of the notification. The Allahabad High Court decision supported this, stating that the burden is on the Revenue to prove that the goods are non-duty paid. The order was set aside, and the appeal was allowed.