https://www.taxtmi.com/caselaws?id=77587 The exemption and refund benefit for ceramic tiles under Notification No. 6/2002-C.E., as amended by Notification No. 45/2003-C.E., was conditional on non-availment of credit on duty paid inputs used in manufacture. Because the appellants had taken such credit on inputs used in relation to ceramic tiles, the condition attached to the exemption was breached and the benefit could not be claimed. The stated outcome was that the appellants were not entitled to the refund or exemption benefit, and the finding was against the assessee. en-us Thu, 26 Nov 2009 00:00:00 +0530 Sat, 25 Sep 2010 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=77587 The exemption and refund benefit for ceramic tiles under Notification No. 6/2002-C.E., as amended by Notification No. 45/2003-C.E., was conditional on non-availment of credit on duty paid inputs used in manufacture. Because the appellants had taken such credit on inputs used in relation to ceramic tiles, the condition attached to the exemption was breached and the benefit could not be claimed. The stated outcome was that the appellants were not entitled to the refund or exemption benefit, and the finding was against the assessee. Case-Laws Central Excise Thu, 26 Nov 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=77587