https://www.taxtmi.com/caselaws?id=76108 Notification No. 45/2003-C.E. denied exemption only where Cenvat credit on inputs used for ceramic tiles had been taken under the relevant credit rules. Where the assessee had taken credit but later reversed the entire amount with interest and stated that no re-credit would be claimed, the reversal was treated as if no credit had been taken. On that basis, the notification condition was not regarded as breached, and denial of the benefit was unsustainable. en-us Mon, 24 Aug 2009 00:00:00 +0530 Wed, 09 Jun 2010 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=76108 Notification No. 45/2003-C.E. denied exemption only where Cenvat credit on inputs used for ceramic tiles had been taken under the relevant credit rules. Where the assessee had taken credit but later reversed the entire amount with interest and stated that no re-credit would be claimed, the reversal was treated as if no credit had been taken. On that basis, the notification condition was not regarded as breached, and denial of the benefit was unsustainable. Case-Laws Central Excise Mon, 24 Aug 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=76108