Supreme Court of India
M/s. Bhupindra Steels (p) Ltd. v. Collector of Central Excise
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From the headnote
Central Excises and Salt Act, 1944-Section 3 I Central Excise Rules, 1944-Rules 8(/)-Tariff Items-Sub-item 8-Levy of duty-Notification providing exemption of duty on items manufactured by using inputs falling under sub-item 8-Manufacturer using "ends of Flats "-Exemption claimed Held, exemption not permissible since "ends of Flats" do not fall under sub item 8 as it is "waste and scrap''. Practice and Procedure: Plea raised for the first time before Supreme Court-Held. not permissible. Appellant-assessee manufacturer of ingots using the inputs "ends of M.S. Flats" sought exemption from
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