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2018 (8) TMI 1081 - AT - Central ExciseExemption under N/N. 202/88- CE dated 20.05.1988 - The case of the department is that they have purchased the raw material i.e. scrap from the ship breaking unit who have cleared the goods under exemption. Therefore, the final product is not exempted under the said notification - Held that:- It is a trite law that if the material is purchased from the market, it should be considered as deemed duty paid only unless proved otherwise. There is a factual error in the show cause notice itself that there is an allegation that they have purchased the material from the ship breaking unit which is incorrect on the face of the record. Since the adjudicating authority has not considered this fact, the matter needs to be reconsidered. Appeal allowed by way of remand.
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