Introducing the βIn Favour Ofβ filter in Case Laws.
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Introducing the βIn Favour Ofβ filter in Case Laws.
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Reversal of Cenvat Credit - Scope of exemption notification - Notification exempting the basic excuse duty but not additional duty of excise - As per Rule 2(d), βexempted goodsβ would mean excisable goods which are exempt from the whole of the duty of excise leviable thereon or the goods which are chargeable to βNilβ rate of duty. In the present case, we have held that the exemption Notification dated 21.01.2004 as amended subsequently cannot be seen as a Notification granting unconditional exemption from payment of duties. - HC