https://www.taxtmi.com/caselaws?id=92502 PVC compound cleared at nil rate of duty was held eligible for exemption under Notification No. 14/92 where the substantive conditions of the notification were met. The Tribunal followed its earlier orders in the same assessee's case and applied the principle that prior availment of credit on inputs does not, by itself, defeat the exemption when duty is paid on the resin used in manufacture in the manner recognised by those orders. On that basis, the exemption remained available and the demand was not sustainable. en-us Wed, 29 Sep 1999 00:00:00 +0530 Wed, 02 Nov 2011 11:29:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=92502 PVC compound cleared at nil rate of duty was held eligible for exemption under Notification No. 14/92 where the substantive conditions of the notification were met. The Tribunal followed its earlier orders in the same assessee's case and applied the principle that prior availment of credit on inputs does not, by itself, defeat the exemption when duty is paid on the resin used in manufacture in the manner recognised by those orders. On that basis, the exemption remained available and the demand was not sustainable. Case-Laws Central Excise Wed, 29 Sep 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=92502