M/S. MOHAN STEELS LTD. vs COMMNR. OF CENTRAL EXISE, KANPUR — C.A. No. 1070/2001

Summary of C.A. No. 001070/2001 M/S. Mohan Steels Ltd. v. Commissioner of Central Excise, Kanpur The Supreme Court allowed Mohan Steels' appeal on November 7, 2006, reversing the Customs, Excise & Gold (Control) Appellate Tribunal's dismissal. The court held that the company was entitled to excise duty exemption under Notification No. 202/88-CE for wire rods manufactured from old MS scrap. The Revenue failed to prove the inputs were non-duty paid; the statutory explanation created a presumption favoring the company that was unrebutted. No costs awarded. This case analysis is maintained by casestatus.in based on publicly available court records.