2004 (1) TMI 542

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..... er per : V.K. Agrawal, Member (T)]. The issue involved in this appeal, filed by M/s. Ravi Steel, is whether the benefit of Exemption Notification No. 202/88-C.E., dated 20-5-98 is available to the products manufactured by them. 2. Shri A.P. Mathur, learned Advocate, submitted that the Appellants manufacture M.S. round bars made out of Rollable and Re-rollable old and discarded rails, wheel .....

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..... e considered the submissions of both the sides. The Supreme Court in the case of Vivek Rolling Mills has held that the benefit of Notification No. 202/88 is available to M.S. bars, rounds/squares manufactured from old and used railway material. Allahabad High Court also in the case of Lakshmi Rolling Mills has held that the goods auctioned by Railways shall have to be deemed as duty paid at the ti .....

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