1999 (8) TMI 234

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..... ppellant. Shri A.K. Jain, JDR, for the Respondents. [Order per : V.K. Agrawal, Member (T)]. The issue involved in this appeal is whether benefit of Notification No. 171/88, dated 13-5-1988 is available in respect of waste and scrap of iron, though the waste had arisen out of the goods which were exempted from payment of duty. 2. Shri R. Muralidharan, Sr. Manager Finance, submitted .....

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..... lready been paid and the credit of such duty has not been taken. The Supreme Court in the case of Usha Martin Industries (supra) has held that the appropriate amount of duty paid on raw-material was Nil, finished goods can yet legitimately claim the benefit of exemption. If Government wanted a different meaning to be adopted, nothing prevented it from denying exeption if the raw material was fully .....

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