M/S.ELPHINSTONE METAL ROLLING MILLS vs COLLECTOR OF CENT EXCISE BOMBAY — C.A. No. 3504/1997

Summary: Elphinstone Metal Rolling Mills v. Collector of Central Excise, Bombay The Supreme Court dismissed Elphinstone's appeal claiming excise duty exemption for copper products manufactured from scrap purchased in the open market. The court held that exemption notifications require proof that raw materials were duty-paid; merely purchasing scrap from the open market without documentary evidence of prior duty payment does not qualify for exemption, as the exemption aims to prevent cascading duty effects on demonstrated duty-paid inputs. This case analysis is maintained by casestatus.in based on publicly available court records.