9911796707
TMI Blog1999 (8) TMI 330X X X X Extracts X X X X X X X X Extracts X X X X ..... In this appeal, preferred by the Revenue, the issue involved is whether the benefit of Notification No. 202/88, dated 20-5-1988 is available to the respondents, M/s. Shreeram Steel Industries Engineering Works. 2. When the matter was called, none one was present on behalf of the respondents in spite of notice nor there is any request for adjournment. We, therefore, heard Shri S. Ramanatha ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e clearly mentions that the inputs bought by the respondents are not mentioned in the notification. He also submitted that when an assessee is claiming the benefit of exemption notification, the burden is cast on him that his case falls within four walls of the notification. 4. We have considered the submissions of the ld. DR and perused the records. We agree with his submissions that the Assist ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of iron falling under sub-heading No. 7325.10; iron sleepers, ingot moulds of iron falling under heading No. 84.54; tubes and pipes and blanks therefor of iron, and cast iron; pipe fittings. 02. Ingots or other primary forms of (i) non-alloy steel, (ii) stainless steel and (iii) other alloy steel; semi-finished products of (i) non-alloy steel, (ii) stainless steel, and (iii) other ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n or hot-extruded or cold-rolled or cold-formed/cold-finished (excluding bars and rods plated or coated with zinc and other base metals); angles, shapes and sections of iron or non-alloy steel (other than slotted angles and slotted channels); wire of non-alloy steel, stainless steel and other alloy steel (excluding electric resistance wire and electric resistance heating wire); rails, sleepers (cr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f the notification in respect of the goods, the respondents have to satisfy that the input is one of the inputs mentioned in the Table annexed to the notification. As this burden has not been discharged by the respondents and it is also not referred that the description, mentioned in the relevant invoice, was rollable or re-rollable material, the benefit of notification cannot be extended to them. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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